Levy of GST — Order passed by the Advance Ruling Authority, holding that the service rendered by the applicant, a registered housing society/resident welfare association to its members, is not eligible for exemption under the subject notification, is questioned. As per the subject Notification, there is an exemption provided from payment of GST upto the amount of Rs.7,500/-. Now, the question is whether the petitioner is liable to pay GST if the amount collected exceeds Rs.7,500/-, for the whole amount or only towards the exceeded amount. Respondents are directed to file counter affidavit and until further orders, the petitioner is permitted to pay GST only towards the exceeded amount over and above the sum of Rs.7,500/- — TVH Lumbini Square Vs. Union of India [2019] 16 TAXLOK.COM 021 (Madras)