Case Law Details
In re Shasank Sekhar Jalan (GST AAR West Bengal )
The question is related to the supply of maintenance service by the RWA. The applicant is not supplying the maintenance service at the residential units in ‘Sanjeeva Town’. This Authority cannot, therefore, provide a decision to the applicant in the form of an advance ruling.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,WEST BENGAL
1. The applicant submits that he bought jointly with his parents three residential units in a residential complex named “Sanjeeva Town” in Rajarhat area. He executed three separate sale deeds. for the above purchases. The concerned local authority mutated the units separately and allotted separate assessee numbers. However, the residential association, namely “Sanjeeva Town Welfare Association” (hereinafter RWA), while issuing tax invoices for supply of maintenance service, considers the said three separate residential units of the applicant as a single unit and charges GST on the combined value of the consideration payable for the service.
2. The applicant seeks an advance ruling on the question whether the RWA can apply its own by-laws in apparent violation of the provisions in terms of the Circular No. 109/28/2019 – GST dated 22/07/2019, and charge GST on the combined value when the residential units are separately registered.
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