Authority for Advance Ruling —GST on maintenance and facilities Charges -- The applicant has developed a residential community providing services of residential apartments, maintenance and other common facilities by entering into a lease agreement and the maintenance and facilities agreement and collects maintenance and facilities i.e Antara Comprehensive Benefit (ACB) charges on recurring basis. The Applicant sought an advance ruling as to whether the electricity charges paid to UPCL for the power consumed by residents in their residential apartments and recovered from them on actual cost basis liable to GST; whether the electricity charges paid to UPCL for the power consumed towards common area and recovered from residents on actual cost basis are liable to GST; whether Asset Replacement Deposits collected from residents are liable to GST.

Held that:- The Hon’ble Authority for Advance Ruling ruled that the electricity charges paid to UPCL for the power consumed by residents in their residential apartments and recovered from them on actual cost basis is liable to GST. The electricity charges paid to UPCL for the power consumed towards common area and recovered from residents on actual cost basis is liable to GST. The amounts collected towards Asset Replacement Deposits, amounts to advancement for future supply of services to residents, are taxable, in terms of Section 13(2)(a) of the Act, 2017.