Tvh Lumbini Square Owners Association

If the monthly maintenance charges payable by a member of the association exceeds Rs.7500 per month, in the context of exemption as per S. 77 of Notification 12/2017 – Central tax (Rate) dated 28.06.2017 as amended by Notification 2/2018 – Central Tax (Rate) dated 25.01.2018, the applicant is liable to pay GST only on the amount in excess of  Rs.7500 or on the entire amount?

States/UT
Order No. & Date
TN/25/AAR/2019 DATED 21.06.2019
Order date
21-06-19
Category
97(2)(b)
Year