Water Charges Taxable as Part of RWA Services Due to Composite Supply: AAR Karnataka

In re Prestige North West Country Owners Associations (GST AAR Karnataka) The Authority for Advance Ruling, Karnataka, examined the GST implications on supply of unprocessed water by a residential owners’ association and whether such charges should be included in determining the GST threshold applicable to Resident Welfare Associations (RWAs). The applicant, an association responsible for maintenance and upkeep of a residential complex, collected maintenance charges and separate water charges from its members. The water was sourced from both borewells owned by the association and external ve...