Exemption from GST — The petitioner is an Association and it is collecting monthly maintenance charges from its members. As per the Notification No.12/2017- C.T.(Rate) dated 28.06.2017, amended by further Notification No.02/2018- C.T. (Rate) dated 25.01.2018, 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. The term "upto" employed in the Notification is heavily relied on by the learned counsel for the petitioner to contend that only exceeded amount is liable for the tax and not the whole amount collected.

Held that—The issue raised above, needs detailed consideration of this Court. Hence, the respondents are directed to file counter. Post the matter after four weeks. 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 224 (Madras)