AAR: Common maintenance deposit collected from Cooperative Society members taxable when non-refundable

Gujarat AAR rules that one-time common maintenance fund/deposit collected by cooperative society from their members towards maintenance, repair etc. of common amenities, facilities, services, conveniences, utilities of commercial complex, is taxable under GST, when it is in the nature of a non-returnable deposit towards unforeseen events or planned event; Holds that since the common maintenance fund/deposit is the amount collected towards the future supply of service of maint...