Deposits which are not refunded but adjusted against the new member of society are Non-refundable deposits, hence, will be taxable under GST.

Last updated: 20 January 2021

Court :
Gujrat AAR

Brief :
M/s. The Capital Commercial Co-op. (Service) Society Limited, 717/1, Near Krishna Kunj, Sola, Ahmedabad-380060, Gujarat (herein after referred to as the “applicant” or the “Society” for the sake of brevity), is a registered Commercial Co- Operative service society providing services of maintenance of common facilities/amenities to their members. The applicant has collected money from their members under following heads:

Citation :
ADVANCE RULING NO. GUJ/GAAR/R/103/2020

GUJARAT AUTHORITY FOR ADVANCE RULING,
GOODS AND SERVICES TAX,
D/5, RAJYA KAR BHAVAN, ASHRAM ROAD,
AHMEDABAD – 380 009.

ADVANCE RULING NO. GUJ/GAAR/R/103/2020
(IN APPLICATION NO. Advance Ruling/SGST&CGST/2020/AR/39)
Date:14 .10.2020

Name and address of the applicant : M/s. The Capital Commercial Co-op. (Service) Society Limited, 717/1, Near Krishna Kunj, Sola, Ahmedabad-380060, Gujarat.

GSTIN of the applicant : 24AAGAT1740F1ZS

Date of application :03.09.2020

Clause(s) of Section 97(2) of CGST/GGST Act, 2017, under which the question(s) raised. : (e) Determination of the liability to pay tax on any goods or services or both.
(g) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.

Date of Personal Hearing :24.09.2020 (through Video Conferencing)

Present for the applicant : CA Pratik P. Shah

B R I E F FA C T S:

M/s. The Capital Commercial Co-op. (Service) Society Limited, 717/1, Near Krishna Kunj, Sola, Ahmedabad-380060, Gujarat (herein after referred to as the “applicant” or the “Society” for the sake of brevity), is a registered Commercial Co- Operative service society providing services of maintenance of common facilities/amenities to their members. The applicant has collected money from their members under following heads:

1. Monthly maintenance fees (Recurring basis).

2. Common Maintenance Fund/Deposit (one-time basis).

To know more in details find the attachment file