Page 120 - GSTL_13th August 2020_Vol 39_Part 2

206 GST LAW TIMES [ Vol. 39
ently not in existence. Thus their application is also barred under Section 95 of
the CGST Act.
5.7 In view of the above we find that the subject application is non-
maintainable and is therefore liable to be rejected.
6. In view of the above, we pass an order as follows :
ORDER
7. For reasons as discussed in the body of the order, the subject applica-
tion for advance ruling made by the applicant is rejected under the provisions of
sub-section (2) of Section 98 of the CGST Act, 2017.

_______

2020 (39) G.S.T.L. 206 (A.A.R. - GST - Mah.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
MAHARASHTRA
Ms. P. Vinitha Sekhar, Member (Central Tax) and Shri A.A. Chahure,
Member (State Tax)
IN RE : APSARA CO-OPERATIVE HOUSING SOCIETY LTD.

Order No. GST-ARA-21/2019-20/B-34-Mumbai, dated 17-3-2020
in Application No. 21
Maintenance charges paid by residents to RWA - Registered
co-operative Society being a ‘person’ as per definition in Section 2(84) of Cen-
tral Goods and Services Tax Act, 2017 and membership fees collected by Ap-
pellant from its members for meeting expenses for activities undertaken by
applicant to achieve various objects of the society as mentioned in By-laws of
the Society, activities undertaken by Appellant will come under scope of busi-
ness vide Section 2(71) ibid and qualify as “supply” under Section 7(1) of Cen-
tral Goods and Services Tax Act, 2017. [paras 5.6, 5.8, 5.10, 5.11]
Advance Ruling - Jurisdiction - Issue as to whether the applicant has
correctly discharged the GST as per the illustrative copy of the invoice gener-
ated, not pertains to any matter in respect of which an Advance Ruling can be
sought under Section 97(2) of Central Goods and Services Tax Act, 2017 - Ad-
vance Ruling Authority not having jurisdiction to pass any ruling on such mat-
ters. [para 5.17.2]
Ruling in favour of department
CASES CITED
Commissioner of Income Tax v. Apsara Co-operative Housing Society Ltd.
— Order of Calcutta High Court — Distinguished ............................................... [Paras 5.14, 5.14.1]
Commissioner of Income Tax v. Bankipur Club Ltd.
— Order of Supreme Court — Distinguished .......................................................... [Paras 5.14, 5.14.]
Commissioner of Income Tax v. Prabhukunj Co-operative Housing Society Ltd.
— Order of Gujarat High Court — Distinguished ................................................... [Paras 5.14, 5.14.]
Commissioner of Income Tax v. Talangang Co-operative Group Society Ltd.
— Order of Delhi High Court — Distinguished ...................................................... [Para s5.14, 5.14.]
Emerald Leisures Ltd. — 2016 (41) S.T.R. 321 (A.A.R.) — Referred ........................................... [Para 5.15.2]
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