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SHASANK SEKHAR JALAN
(Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

SUSMITA BHATTACHARYA
PARTHASARATHI DEY
Pet. Counsel
Shasank Sekhar Jalan
Res. Counsel
Na

Petitioner / Applicant

SHASANK SEKHAR JALAN
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

West Bengal

Date Feb 5, 2021
Order No.

17/WBAAR/2020-21

Citation

2021(2) TAXREPLY 3855
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ORDER

1. The applicant submits that he bought jointly with his parents three residential units in a residential complex named “Sanjeeva Town” in Rajarhat area. He executed three separate sale deeds. for the above purchases. The concerned local authority mutated the units separately and allotted separate assessee numbers. However, the residential association, namely “Sanjeeva Town Welfare Association” (hereinafter RWA), while issuing tax invoices for supply of maintenance service, considers the said three separate residential units of the applicant as a single unit and charges GST on the combined value of the consideration payable for the service. 2. 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. 3. In terms of ....

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