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Whether Property Tax and Water charges recovered exempt supply?

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(Querist)
01 December 2022 Whether Property Tax and Water charges recovered from society members of common area exempt supply? If yes, whether provisions of Rule 42 - Reversal of common credit applies to it ?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
01 December 2022 Yes, It's exempt supply No reversal of common credit applicable if no input GST paid on it.

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