Goods and Services Tax

FAQs on levy of GST on Supply of Services to Co-operative Society dated 05-09-2017

GST – General FAQ on GST – Frequently Asked Questions – 170905-01 – Q. 1 The society collects the following charges from the members on quarterly basis as follows : 1. Property Tax-actual as per Municipal Corporation of Greater Mumbai (MCGM) 2. Water Tax-Municipal Corporation of Greater Mumbai (MCGM) 3. Non-Agricultural Tax-Maharashtra State Government 4. Electricity charges 5. Sinking Fund-mandatory under the Bye-laws of the Co-operative Societies 6. Repairs & maintenance fund 7. Car parking Charges 8. Non-Occupancy Charges 9. Simple interest for late payment. From the tax/charge as listed above, on which GST is not applicable ? Ans. 1. Services provided by the Central Government, State Government, Union territory or local author

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T, as these charges are collected by the RWA/Co-operative Society for supply of services meant for its members. Q. 2. As per guidelines on maintenance charges upto ₹ 5000/- no GST is applicable. Maintenance charges means only maintenance or collection of all charges ? Ans. This is applicable to only the reimbursements of charges or share of up to an amount of five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members. Here, charges mean the indivisual contributions made by members of the society to avail services or goods by the society from a third party for common use. [*Entry 77(c) of notification no. 12/2017 Central Tax (Rate), dated 28-6-2017 refers] Q. 3. Mon

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