1. In the present case the common area electricity charges are collected from the members on actual basis. The rate of contribution from each of the members in decided on the basis of the actual flat area of each of the members. There is no additional loading of any nature on the actual charges, Since Electricity is an exempted supply, are common area electricity charges exempt from GST?
2. NCCUOMACS, at times collects advance maintenance charges from its members. The advance is collected only with the intention of minimizing the manual effort of collecting contributions every month. Is the GST amount collected in advance to be deposited with the government at the time of collection or is the amount to be deposited in the respective months?
3. Few of the existing towers have a system of Hi tension Residential electricity supply wherein there is only a single meter from the electricity department for the whole tower. The individual consumption of each of the flats is measured by means of a sub-meter Amounts are collected from each of the members, and the total consumption cost is deposited with the Electricity department. The electricity charges collected from members is totally paid to the electricity department NCCUUMACS acts as a facilitator only, and there is no margin to NCCUOMACS: Since Electricity is an exempted supply, are these. electricity charges being collected and totally paid to the electricity department exempt from GST?
4. The threshold limit for collection of GST in case of collections from member of Resident Welfare Association is Rs7500/-. As per the terms of Notification 12/17- CT dated 28.06.2017, exemption was granted for a contribution made up to INR 5,000 per month per member. A limit of INR 5,000 was amended up to INR 7,500 vide Notification No.2/18 dated 25.01.2018, the association would be liable to collect GST in cases where in the contribution from members exceeds Rs 7500/- per month. Should the RWA collect GST on the total contribution in cases where the monthly contribution exceeds Rs7500/-or should GST be charged only on the contribution in excess of RS 7500/- per month, in line with the recent judicial pronouncements?