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Informative

Apartment Owners Association not liable to Pay GST on share of contribution less than Rs.7500/- per month per member: AAR

Update / Judgement Date

07 Oct 2024

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Corporate Law & GovernanceGST

In a ruling by the Authority for Advance Rulings (AAR), it was decided that apartment owners' associations are not liable to pay GST on contributions from members if the amount is less than INR 7,500 per month per member. This decision offers relief to smaller housing societies and clarifies the tax treatment of member contributions, reducing the burden on such associations.