Levy of GST — If a service by the applicant (a registered housing society/ resident welfare association) to its members by way of reimbursement of charges or share of contribution ,for sourcing of goods or services from a third person for the common use of its members, is such that it is above 7500 rupees per month, it squarely falls outside the description of Sl No 77 (c) of Notification No.12/2017-CT (Rate) dated 28.06.2017 as amended for CGST and of Sl.No. 77(c) of Notification No. II(2)/CTR/532(d-15)/2017 vide G.O. (Ms) No. 73 dated 29.06.2017 as amended for SGST. GST at appropriate rates are to be charged on the full amount of reimbursement of charges or share of contribution.TVH Lumbini Square Owners Association, In Re…. [2019] 13 TAXLOK.COM 073 (AAR-Tamil Nadu)