AAR: Rejects application w.r.t. GST liability on society membership fee by non-members, outside AAR’s purview

Maharashtra AAR rejects application filed for advance ruling on the issue whether individuals who own flat/s in a society but have opted not to become the members of the society, will they be treated at par with members for GST Exemption of Rs. 7500/- or will be treated as outsider liable to GST without exemption; States that AAR does not have jurisdiction to pass any ruling on such matters/ questions being outside the scope of Section 97(2); Notes applicant’s plea that as ...