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The applicant is not supplying the maintenance service at the residential units in ‘Sanjeeva Town’. This Authority cannot, therefore, provide a decision to the applicant in the form of an advance ruling.

Admissibility of Application- The applicant submits that he bought jointly with his parents three residential units in a residential complex named “Sanjeeva Town” in Rajarhat area. The applicant seeks an advance ruling on the question whether the RWA can apply its own by-laws in apparent violation of the provisions in terms of the Circular No. 109/28/2019 – GST dated 22/07/2019, and charge GST on the combined value when the residential units are separately registered. Held that- The question is related to the supply of maintenance service by the RWA. The applicant is not supplying the maintenance service at the residential units in ‘Sanjeeva Town’. This Authority cannot, therefore, provide a decision to the applicant in the form of an advance ruling.
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