The Gujarat AAR held that GST payable on the common maintenance fund or deposit negotiated through the members.
The petitioner is the owner of The capital commercial co-op (service) society ltd which is enrolled under Commercial Co-Operative service society which gives maintenance service to their members. Inside the monthly maintenance fees, Recurring basis, and Common Maintenance Fund/Deposit as a one-time basis the petitioner has collected money from their members beneath.
An advance ruling is been approached by the petitioner concerning the issue if the applicant is entitled to pay GST on the general maintenance fund received through their members and even if the positive response, it has to be assumed as a time of supply.
The two judges Sanjay Saxena and Mohit Aggarwal see that the common maintenance /deposit so received was the figure received with respect to the future supply of service 
In GST model Law separate provisions have been prescribed to determine the time of supply of goods and services. Liability for GST (Goods and Services Tax) will. Read more of maintenance, repair, etc. Thus AAR ruled that the amount received with respect to the common maintenance fund/deposit is not a consideration towards the supply of services while collection, but the amounts so used for the plan of services should be payable with GST on the real supply of service.
