Applicability of GST on Repair & Maintenance and Sinking Fund
Last updated: 07 August 2021
Court :
Maharashtra AAR
Brief :
In M/s. Forest County Co-operative Housing Society Ltd. [GST-ARA, Application No. 65 dated November 26, 2019], M/s. Forest County Co-operative Housing Society Ltd. ('the Applicant') has sought an advance ruling on the issue of applicability of GST on Repair and Maintenance Fund and Sinking Fund and whether the exemption limit of Rs. 7500/- per member lies on these Funds in reference to Sr. No. 77 of Notification No. 12/2017 -Central Tax (Rate) dated June 28, 2017 ('Services Exemption Notification').
Citation :
GST-ARA, Application No. 65 dated November 26, 2019
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Bimal Jain
Published in GST
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