Single Bench Order w.r.t Exemption provided to contribution upto Rs. 7,500/- PM to RWA under challenge before DB

Last updated: 20 September 2021

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The Madras High Court is reviewing a single bench order that quashed proceedings regarding a GST exemption for Resident Welfare Associations (RWAs). The exemption allowed for GST to be paid only on maintenance charges exceeding Rs 7,500 per person per month. However, the Division Bench has noted that if contributions exceed this limit, the entire amount may be taxable, and the interpretation of 'upto' is being considered.

Court :
Madras High Court

Brief :
In Union of India v. M/S TVH Lumbini Square Owners Association [W.A.Nos.2318 and 2321 of 2021 dated September 09, 2021], the current appeal has been filed against the Ld. Single Judge Bench ruling provided in M/S TVH Lumbini Square Owners Association v. Union of India [W.P.No.27100 of 2019 and WMP.No.26479 of 2019 dated July 01, 2021].

Citation :
W.A.Nos.2318 and 2321 of 2021 dated September 09, 2021

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1999

(Excl. of GST ₹359)

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3499

(Excl. of GST ₹629)

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4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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