Judgement

AAR rules corpus fund collected by RWAs attracts GST at receipt; festival donations remain non-taxable.

GST on Corpus Fund Payable at Receipt; Water Supply Part of Composite Maintenance Service

The AAR clarifies the GST classification and applicable tax rate for dual-use soap products, distinguishing “toilet soap” and “laundry soap” under HSN 3401.

Toilet Soap vs Laundry Soap under GST: AAR Clarifies Classification of Dual-Use Soap under HSN 3401

Authority rules that corpus contributions collected by RWA for capital expenditure constitute supply and GST implications must be examined under the Rs. 7,500 exemption threshold

AAR Clarifies GST Treatment on Corpus Fund Collected by Apartment Owners’ Association

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The Finance Ministry warns taxpayers about fraudsters posing as GST officers and advises verifying the officer's identity before allowing any inspection.

Finance Ministry Issues Trade Notice Warning Taxpayers About Fake GST Officers

Corpus fund collected by apartment associations treated as advance for services; GST payable upon receipt.

AAR: GST Payable on Corpus Fund Collected by Apartment Associations

Authority holds that pure sanitation services provided to a Panchayat fall within functions under Article 243G and qualify for exemption

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GST on Corpus Fund Payable at Receipt; Water Supply Part of Composite Maintenance Service

Toilet Soap vs Laundry Soap under GST: AAR Clarifies Classification of Dual-Use Soap under HSN 3401

AAR Clarifies GST Treatment on Corpus Fund Collected by Apartment Owners’ Association

Finance Ministry Issues Trade Notice Warning Taxpayers About Fake GST Officers

AAR: GST Payable on Corpus Fund Collected by Apartment Associations

AAR Rules Solid Waste Management Services to Gram Panchayat Exempt from GST