GST is to be levied on charges collected from Members by Co-operative Housing Societies
Last updated: 03 December 2020
Court :
AAAR, Maharashtra
Brief :
The Hon'ble AAAR, Maharashtra, in the matter of Apsara Co-operative Housing Society Ltd.[Order No. MAH/AAA/RS-SK/28/2020-21, dated November 5, 2020] upheld an earlier order of the AAR, that GST is to be levied on maintenance charges collected by cooperative housing societies if the monthly subscription or contribution charged from members is more than Rs 7,500 per month and the annual aggregate turnover is Rs 20 lakh or more. The Hon'ble AAAR finds that various sorts of activities undertaken like management, maintenance, administration of the society property etc. amounts to supply under the Central Goods and Services Tax Act, 2017 ("CGST Act"), provisions.
Citation :
Order No. MAH/AAA/RS-SK/28/2020-21
You have reached your daily limit of 2 Free Judgements
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Broadcasts
- Daily E-Newsletter
- Unlimited Judgements Access
Already a PRO member? Login here for an ad-free experience.
Bimal Jain
Published in GST
Views : 162
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
