AAR: Entire amount collected by RWA for upkeep/maintenance of apartments, liable to GST where charges exceed Rs. 7500

Karnataka AAR rules that apartment owners association services of maintenance of the common areas including repairs and upkeep of buildings, apartments and property which is in course of furtherance of business, amounts to a taxable supply of services;  States that, exemption under Entry No. 77 of Notification No. 12/2017- CT (Rate) dated June 28, 2017 is available up to Rs. 7500 per month, per member, and per flat basis; Rejects applicant’s interpretation that “amou...