Levy of GST — The Applicant is a Homeowners' Association. They maintain the common area, viz. corridors, pathways, gardens, clubhouse, swimming pool, lifts, etc., provide lighting in common area, undertake periodic up-keep of equipments etc., in the play area, etc. They collect annual contributions from its members calculated on the basis of super built-up area owned by the members. In addition they collect contribution towards corpus fund for future contingencies. The Applicant sought Advance ruling on the questions in respect of applicability of CGST and SGST on the amount of contribution received from its members? The Authority ruled out that the applicant is liable to pay CGST and SGST on the amount of contribution received from its members as their activities of amounts to taxable supply of service. — Vaishnavi Splendour Home Owners Welfare Association, In Re… [2019] 16 TAXLOK.COM 180 (AAR-Karnataka)