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TMI Blog2019 (7) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... ruling in respect of the following question. Individuals who own flat/s in a society but have opted not to become the member of the society. Will they be at par with the other individual flat owner who have opted for the membership of the society, for GST exemption of Rs. 7500/-, or Will be treated as outsider and shall be liable for GST without exemption of Rs. 7500/-. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 7500 per member and the annual turnover of Residential Welfare Association by way of supply of services and goods is also Rs. 20 lakh or more. The model bye laws vide 97th amendment to MAHARASHTRA COOPERATIVE HOUSING SOCIETY'S Modified GR dated 2013 and adopted by the said society says on page no 13 SUB head Member is the person who at the time of registration or even after registration of the Society accepted by same society and who holds property rights individually or jointly. The said copy in Marathi is attached herewith. Our interpretation Exemption of Rs. 7500 per month is available to its members only, VIDE notification no. 11/2017-State Tax (Rate) dated 29th June 2017. Non-member will not be eligible for basic exemption o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration and who holds the right, title and interest in the property individually or jointly. A) Class of Members : i) Members, including Associates Members & ii) Nominal Members B) Eligibility for Membership : Individual who is competent to contract under the Indian Contract Act. 1872. C) Condition for membership :- : Individual, eligible to be the member, should. * Apply for the membership in prescribed form. * Fully tender the valve of a least 10 shares of the society. * Pay Entrance fees of Rs. 100/= along with the application. I would like to draw your attention towards : * Notification 11/2017 of Central tax (Rate) dated 28/6/2017 * Notification. 12/2017 of Central tax (Rate) dated 28/6/2017 * Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 - state Tax (Rate) Dated the 29th June 2017 SR. NO:77 Heading 9995 Description of Services as under: Service by an unincorporated body or a Non-profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution upto an amount of (Seven Thousand Five hundred) rupees per month per member for sourcing of goods or services from third person for the common use of its members in a housing society or a residential complex. (3) As per THE MAHARASHTRA CO-OPERATIVE SOCIETIES ACT, 1960 definition of member is as under 2(19) (a) "member" means a person joining in an application for the registration of a Co-operative society which is subsequently registered, or a perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind from the oral and written submissions made by the applicant that they are a Cooperative Housing Society. They are well aware that, as a co-operative society providing services to their members in the form of facilities or benefits to the members (for which they receive consideration), they are covered by the provisions of GST laws and the supply of services in their case is taxable. They have also submitted that they provide both, taxable as well as exempted services. They have also submitted that as per the provisions contained in Notification No. 11/2017-CT (Rate) dated 28.06.2017 their supply of services is classifiable under Services Heading 9995 and taxable@ 18%GST, However as per Notification No. 12/2017-CT (Rate) dated 28.06.2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. In other words, Section 97(2), which encompasses the questions, for the ruling by the AAR does not cover the question raised by the applicant. It is therefore felt that this authority does not have jurisdiction to pass any ruling on such matters/questions. In view of the above discussion, we reiterate that the questions posed before us are not the questions in respect of which an Advance Ruling can be sought under the GST Act. In view thereof, we find that the impugned application is not maintainable. No proceeding of Advance Ruling under the GST Act lies in the instant cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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