AAR: Entire member’s contribution taxable where same exceeds Rs. 7500 per month

Tamil Nadu AAR holds that reimbursement/contribution by a residential welfare association (RWA), registered under Tamil Nadu Societies Registration Act, 1975, from its members, for sourcing of goods or services from a third person for the common use of its members, exceeding Rs. 7500 rupees per month, is taxable; Holds that such charges are not exempt and falls outside the description of Sl. No. 77 (c) of Notification No.12/2017-Central Tax (Rate) as amended by Notification N...