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Case Law Details

Case Name : In re Vaishnavi Splendour Homeowners Welfare Association (GST AAAR Karnataka)
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In re Vaishnavi Splendour Homeowners Welfare Association (GST AAAR Karnataka)

The contention of the Appellant is that contributions upto an amount of Rs 7500/- per member per month are exempted from GST by virtue of the above entry and for contributions above Rs 7500/- per member per month, the difference amount alone is liable to tax. This is not a correct interpretation of the Notification. The exemption as per the entry 77 of the Notf No 12/2017 CT (R) is available only when a member’s contribution per month is upto

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