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
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