Theposh Nariman Point cooperative housing society had filed a GST appeal against the order of GST Authority for Advance Rulings (AAR) which ruled that GST is payable on maintenance charges if threshold limit is crossed. The Appellate bench has upheld the decision of the AAR. The AAR had referred circular issued by Central Board of Indirect Taxes and Customs on July 22, 2018 which stated that a CHS has to levy and collect GSTon the entire sum of maintenancecharges, if these exceed Rs 7,500 per month per member.
