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Providing facilities to members on receipt of contribution is supply of service, liable to GST

February 11, 2020[2020] 114 200 (AAAR-KARNATAKA)

GST : Where appellant, an association of apartment owners, collects monthly contributions, from owners of apartment in complex which is used by association for purpose of making payments to third parties for providing security service for residential complex, maintenance or upkeep of common area and common facilities like lift, water sump, health and fitness centre, etc., since activity of providing facilities or benefits by an association to its members for a subscription is a business under GST law and transactions between association and its members is a service, there is a supply of service by appellant to its members and same is taxable under GST

Vaishnavi Splendour Home Owners Welfare Association, In re [2019] 110 249 (AAR - Karnataka) - Affirmed.

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