NCC Urban One Apartment Owners Mutually Aided Co-Op. Society Ltd., In re {AUTHORITY FOR ADVANCE RULINGS, TELANGANA}

NCC Urban One Apartment Owners Mutually Aided Co-Op. Society Ltd., In re {AUTHORITY FOR ADVANCE RULINGS, TELANGANA} :Date of Order : 29-09-2023 Common Area Electricity Charges: Issue: NCC Urban One Apartment Owners Mutually Aided Co-Op. Society Ltd., as a Resident Welfare Association (RWA), collects common area electricity charges from its members based on actual consumption.Ruling: The Authority for Advance Rulings (AAR) clarified that the cost of electrical energy supplied by the RWA to its members is not taxable under GST. This is...

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