Rulings by Advance Authorities

Sl. NO.	Name of Applicant	Name of State/UT	Question(s) on which Advance Ruling Sought	Order No. & Date	View	Category as per Section 97(2) of SGST Act
13	Godrej United Owner’s Association	Karnataka	1) 1) Whether the availability of exemption upto an amount of Rs.7,500/- per member per month for sourcing of goods or services for common use of its members under entry No.77 of notification 12/2017 Central Tax (Rate) dated 28-06-2017 (as amended) is to be ascertained on per annum basis i.e 90,000/- (7500*12) per financial year per member or on the basis of invoicing period i.e Monthly/Quarterly Invoicing? 2) Whether contribution collected from members for supply of water procured through water tanker or BWSSB are covered under entry 99 of Notification.2/2017 Central Tax (Rate) dated 28-06-2017 i.e. under HSN Code 2201 and therefore exempt? 3) Whether the applicant is liable to pay GST on amounts which it collts from its members for setting up a corpus fund/sinking fund which is in form of deposit 4) Whether the application of deposit towards consideration at the time of actual supply of service (Capital asset purchase) can be proption to the depreciation charged in books of accounts in relation to a capital asset? 5) Whether the exemption upto an amount of Rs.7,500/- per member per month for sourcing of goods or services for common used of its members under entry No.77 of notification 12/2017 Central Tax(Rate) dated:28-06-2017 (as amended) is available at the time of actual supply of service i.e when deposit is applied towards consideration? If exemption is available then whether sinking/repair fund contribution from members is to be clubbed with common area maintenance collection for determination of availability of exemption? 6) Whether the exemption upto an amount of Rs.7,500/- per member per month for sourcing of goods or servicfes for common used of its members under entry No.77 of notification 12/2017 Central Tax(Rate) dated:28-06-2017 (as amended) is available for sinking/ repair fund collected by the applicant from its members being in nature of advance? If exemption is available then whether sinking/repair fund contribution from members is to be clubbed with common area maintenance collection for determination of availability of exemption? 7) Whether voluntary contribution received from members for celebration of cultural festivals such as Ganesh Chaturthi, Durga Pooja, etc., is liable to GST?	13 dated 11-02-2026	View	97(2)(b),97(2)(c) & 97(2)(e)
12	Sandeep Vihar Owners Association	Karnataka	1) If a housing society recovers the actual costs of water supplied to the society and its members through separate monthly debit notes, does this recovery attract GST , despite water being generally exempted from the tax 2) Whether the applicant liable to pay CGST/SGST on collection of Common Area Electricity charges paid by the members and the same recovered on the actual electricity charges billed? 3) Whether the applicantis liable to pay CGST/SGST on amounts which it collects from its members towards a corpus fund for the future contineencies/ major CAPEX. Whether such fund from its members will come under the defenation of supply and liable to be taxed ? If yes, whether it is subject to GST at the time of collection or at the time of utilizationj? 4) Could the monthly charges levied for the upkeep of the Sandeep Vihar Community Centre (SVCC) be classified as monthly maintenance Charges under GST provisions, thereby qualifying for the exemption threshold of Rs.7,500 per month as per Clasuse © of SL.No.77 to the Notification No.12/2017 State Tax (Rate) dated 30.06.2017	12 dated 11-02-2026	View	97(2)(b),97(2)(c) & 97(2)(e)
11	Apartment Owners Association of Raj Lake View	Karnataka	1) Does the act of collecting of Corpus from Member for Capital Expenditure fall within the definition of supply U/s 7 of the CGST Act? 2) If the answer to the question No.1 is affirmative can AOARLV take advantake of the exemption provided by Entry No.77 OF Notification No.12/2017 Central Tax (Rate) dt:28-06-2017 3) If the answer to question No.2 is affirmative then if the Corpur is collected only four times a year will be calculation of GST be done for those four months individually with respect to Rs.7,500/- exemption provided under Entry No.77 of Notification No.12/2017 Central Tax (Rate) dt:28-06-2017 or will such Corpus amount be pro-rate for the entire 12 months? 4)If the answer to question NO.1 is nagative, it there any liability to discharge GST on utilization of such Corpus for capital expenditure? 5) If the answer to question No.4 is affirmative can AOARLV take advantage of the exemtion provided by Entry No.77 OF Notification No.12/2017 Central Tax (Rate) dt:28-06-2017? 6) If the answer to question No.5 is affirmative, will the calculation of GST be done on a proportionate share basis keeping in mind the Rs.7,500/- exemption provided by Entry No.77 of Notification No.12/2017 Central Tax (Rate) dt:28-06-2017 per member per month?	11 dated 11-02-2026	View	97(2)(b),97(2)(c) & 97(2)(g)
10	Toyota Mobility Solution and Services India Pvt. Ltd.	Karnataka	Whether the company can avail ITC on expenses incurred on goods and services other then vehicle purchase, where the benefit of Notification No.8/2018-CGST (Rate) is availed	10 dated 11-02-2026	View	97(2)(d)
09	Annonymous Indian Charitable Trust	Karnataka	Whether the pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Grama Panchayat in Karnataka by way of solid waste management services qualify as an exempt supply under Notification No.12/2017 KGST Act dated 29.06.2017 dated: 28-06-2017. Notification is enclose as separate annexure as amended, under the scope of activities entrusted to a Panchayat under Article 243G of the Constitution of India	09 dated 11-02-2026	View	97(2)(b)&97(2)(e)
08	Liberty Square Apartment Owners Association	Karnataka	1) Are corpus funds collected by a residential association for future contingencies treated as " consideration' under the GST Act, and do they attract GST? 2) Can corpus funds collected by a residential association be treated as separate and independent from monthly maintence charges for the purpose of GST applicability? 3) Since corpus funds are colllected in advance for future contingencies, is GST payable at the time of collection or at the time of actual utilization of these funds?	08 dated 11-02-2026	View	97(2)(c)&97(2)(e)
07	Hemanth Kumar B S	Karnataka	1) Due to application of the formula, we can claim GST refund of only Rs.2043082 under inverted Duty Structure Category, hence please suggest us how can we claim refund of total ITC (including ITC on Input Services) i.e Rs.55,24,971 (1,45,40,464-90,15,493) or 2) Can we claim GST Refund Under " Refund on any other Ground' category since without any formula application we can claim full refund amount under this category 3) Please suggest us the best possible solution to our concern	07 dated 11-02-2026	View	97(2)(e)
06	Poineer India Electronics Pvt Ltd	Karnataka	Application withdrawn by the Applicant.	06 dated 13-01-2026	View	98(2)
05	Kalash Consumer Products LLP	Karnataka	Application withdrawn by the Applicant.	05 dated 13-01-2026	View	98(2)
04	Vistar AEC Consultants LLP	Karnataka	Application withdrawn by the Applicant.	04 dated 13-01-2026	View	98(2)
03	Stone Horizon	Karnataka	Application withdrawn by the Applicant.	03 dated 13-01-2026	View	98(2)
02	TCG Urban Infrastructure Holdings Private Limited	Karnataka	Application withdrawn by the Applicant.	02 dated 13-01-2026	View	98(2)
01	DNR Veggie Staple LLP	Karnataka	Application withdrawn by the Applicant.	01 dated 13-01-2026	View	98(2)