Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Levy of GST - Individuals who own flat/s in a society but have ...


GST Exemption of Rs. 7500 Not Applicable to Non-Member Flat Owners, AAR Denies Clarification on Eligibility u/s 97(2).

July 23, 2019

Case Laws     GST     AAR

Levy of GST - Individuals who own flat/s in a society but have opted not to become the member of the society - eligibility for GST exemption of ₹ 7500/- Section 97(2), which encompasses the questions, for the ruling by the AAR does not cover the question raised by the applicant - answer denied

View Source

 


 

You may also like:

  1. The Advance Ruling Authority held that the exemption under Serial No. 77 of Notification No. 12/2017 - Central Tax (Rate) is member-specific for Resident Welfare...

  2. Exemption from GST - collections from member of Resident Welfare Association / housing societies - even if the annual turnover of the RWA is greater than Rs. 20 lakhs...

  3. Levy of GST - monthly maintenance charges payable by way of reimbursement of charges or share of contribution by a Member to a resident welfare association/ housing...

  4. Clarification on GST rate applicable on supply of food and beverage services by educational institution.

  5. Clarification on GST rate applicable on supply of food and beverage services by educational institution

  6. Levy of GST - Business or not - Supply or not - common law Principle of Mutuality - Co-operative Housing Society - contribution charges collected by the Appellant from...

  7. Exemption from GST - Repair and maintenance fund - sinking fund - applicability of exemption Limit of ₹ 7500/- on the components of maintenance bill by the housing...

  8. Levy of GST - maintenance charges collected by Emerald Court Co-op Housing Society Ltd (CHS) from members of its society - In view of the amended Section 7 of the CGST...

  9. Levy of GST - Residential Welfare Association (RWA) - maintenance charges collected by the applicant from its members - activity of procuring Goods and Services from...

  10. CBEC issued comprehensive GST rate clarifications following GST Council's 55th meeting recommendations. Pepper of genus Piper attracts 5% GST, with exemption for...

  11. Exemption u/s 54F - merging of 4 flats originally planed into one unit - exemption allowed - AT

  12. Rate of GST - Restaurant services - Restaurants in hotel premises having room tariff of less than ₹ 7500/- per unit per day will attract GST of 5% without ITC -...

  13. Applicable GST rate on refined beet and cane sugar - would attract GST @ 5%.

  14. Seeks to refund the GST - deposited against the non-migrated GST - The petitioner argued that they had only been using the migrated GST number and were surprised to...

  15. Addition of amounts recoverable from members - development rights in property - The expenditure towards the entire redevelopment should be borne by the assessee...

 

Quick Updates:Latest Updates