{"id":4846,"date":"2026-03-08T20:18:53","date_gmt":"2026-03-08T20:18:53","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4846"},"modified":"2026-03-08T20:18:54","modified_gmt":"2026-03-08T20:18:54","slug":"gst-aar-karnataka-ruling-dated-12-02-2026-electricity-water-charges-recovered-by-housing-society-taxable-under-gst","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/gst-aar-karnataka-ruling-dated-12-02-2026-electricity-water-charges-recovered-by-housing-society-taxable-under-gst\/","title":{"rendered":"GST, AAR Karnataka Ruling Dated 12\/02\/2026 &#8211; Electricity &amp; Water Charges recovered by Housing Society Taxable under GST\u00a0"},"content":{"rendered":"\n<p><em>Case of Sandeep Vihar Owners Association, AAR Karnataka Ruling Dated 12<sup>th<\/sup>\u00a0February 2026.<\/em>\u00a0AAR ruled that recoveries of water and electricity charges are part of maintenance services, corpus fund contributions constitute taxable advances for future services with GST payable at the time of collection, and community centre charges are part of maintenance charges.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/15slSQee51pYYeii6ctsHMDVa3PH70CiY\/view?usp=sharing\"><em>(Link: AAR Karnataka Ruling Dated 12\/02\/2026)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Sandeep Vihar Owners Association, AAR Karnataka Ruling Dated 12th\u00a0February 2026.\u00a0AAR ruled that recoveries of water and electricity charges [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-4846","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST, AAR Karnataka Ruling Dated 12\/02\/2026 - Electricity &amp; Water Charges recovered by Housing Society Taxable under GST\u00a0 - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/gst-aar-karnataka-ruling-dated-12-02-2026-electricity-water-charges-recovered-by-housing-society-taxable-under-gst\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST, AAR Karnataka Ruling Dated 12\/02\/2026 - Electricity &amp; Water Charges recovered by Housing Society Taxable under GST\u00a0 - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"Case of Sandeep Vihar Owners Association, AAR Karnataka Ruling Dated 12th\u00a0February 2026.\u00a0AAR ruled that recoveries of water and electricity charges [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/gst-aar-karnataka-ruling-dated-12-02-2026-electricity-water-charges-recovered-by-housing-society-taxable-under-gst\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-08T20:18:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-08T20:18:54+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/gst-aar-karnataka-ruling-dated-12-02-2026-electricity-water-charges-recovered-by-housing-society-taxable-under-gst\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/gst-aar-karnataka-ruling-dated-12-02-2026-electricity-water-charges-recovered-by-housing-society-taxable-under-gst\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"GST, AAR Karnataka Ruling Dated 12\/02\/2026 &#8211; Electricity &amp; Water Charges recovered by Housing Society Taxable under GST\u00a0\",\"datePublished\":\"2026-03-08T20:18:53+00:00\",\"dateModified\":\"2026-03-08T20:18:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/gst-aar-karnataka-ruling-dated-12-02-2026-electricity-water-charges-recovered-by-housing-society-taxable-under-gst\/\"},\"wordCount\":74,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"articleSection\":[\"AAR Ruling\",\"GST\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/gst-aar-karnataka-ruling-dated-12-02-2026-electricity-water-charges-recovered-by-housing-society-taxable-under-gst\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/gst-aar-karnataka-ruling-dated-12-02-2026-electricity-water-charges-recovered-by-housing-society-taxable-under-gst\/\",\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/gst-aar-karnataka-ruling-dated-12-02-2026-electricity-water-charges-recovered-by-housing-society-taxable-under-gst\/\",\"name\":\"GST, AAR Karnataka Ruling Dated 12\/02\/2026 - Electricity &amp; Water Charges recovered by Housing Society Taxable under GST\u00a0 - Bhatia Bhola &amp; Associates LLP\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/#website\"},\"datePublished\":\"2026-03-08T20:18:53+00:00\",\"dateModified\":\"2026-03-08T20:18:54+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/gst-aar-karnataka-ruling-dated-12-02-2026-electricity-water-charges-recovered-by-housing-society-taxable-under-gst\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/gst-aar-karnataka-ruling-dated-12-02-2026-electricity-water-charges-recovered-by-housing-society-taxable-under-gst\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/gst-aar-karnataka-ruling-dated-12-02-2026-electricity-water-charges-recovered-by-housing-society-taxable-under-gst\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/bhatiabhola.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"GST, AAR Karnataka Ruling Dated 12\/02\/2026 &#8211; Electricity &amp; Water Charges recovered by Housing Society Taxable under GST\u00a0\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/bhatiabhola.com\/#website\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"name\":\"Bhatia Bhola & Associates LLP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/bhatiabhola.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/bhatiabhola.com\/#organization\",\"name\":\"Bhatia Bhola & Associates LLP\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"contentUrl\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"width\":1709,\"height\":376,\"caption\":\"Bhatia Bhola & Associates LLP\"},\"image\":{\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\",\"name\":\"Yash Bhola\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"caption\":\"Yash Bhola\"},\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"GST, AAR Karnataka Ruling Dated 12\/02\/2026 - Electricity &amp; Water Charges recovered by Housing Society Taxable under GST\u00a0 - Bhatia Bhola &amp; Associates LLP","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/gst-aar-karnataka-ruling-dated-12-02-2026-electricity-water-charges-recovered-by-housing-society-taxable-under-gst\/","og_locale":"en_US","og_type":"article","og_title":"GST, AAR Karnataka Ruling Dated 12\/02\/2026 - Electricity &amp; Water Charges recovered by Housing Society Taxable under GST\u00a0 - Bhatia Bhola &amp; Associates LLP","og_description":"Case of Sandeep Vihar Owners Association, AAR Karnataka Ruling Dated 12th\u00a0February 2026.\u00a0AAR ruled that recoveries of water and electricity charges [&hellip;]","og_url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/gst-aar-karnataka-ruling-dated-12-02-2026-electricity-water-charges-recovered-by-housing-society-taxable-under-gst\/","og_site_name":"Bhatia Bhola &amp; Associates LLP","article_published_time":"2026-03-08T20:18:53+00:00","article_modified_time":"2026-03-08T20:18:54+00:00","author":"Yash Bhola","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Yash Bhola","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/gst-aar-karnataka-ruling-dated-12-02-2026-electricity-water-charges-recovered-by-housing-society-taxable-under-gst\/#article","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/gst-aar-karnataka-ruling-dated-12-02-2026-electricity-water-charges-recovered-by-housing-society-taxable-under-gst\/"},"author":{"name":"Yash Bhola","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c"},"headline":"GST, AAR Karnataka Ruling Dated 12\/02\/2026 &#8211; Electricity &amp; Water Charges recovered by Housing Society Taxable under GST\u00a0","datePublished":"2026-03-08T20:18:53+00:00","dateModified":"2026-03-08T20:18:54+00:00","mainEntityOfPage":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/gst-aar-karnataka-ruling-dated-12-02-2026-electricity-water-charges-recovered-by-housing-society-taxable-under-gst\/"},"wordCount":74,"commentCount":0,"publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"articleSection":["AAR Ruling","GST"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/gst-aar-karnataka-ruling-dated-12-02-2026-electricity-water-charges-recovered-by-housing-society-taxable-under-gst\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/gst-aar-karnataka-ruling-dated-12-02-2026-electricity-water-charges-recovered-by-housing-society-taxable-under-gst\/","url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/gst-aar-karnataka-ruling-dated-12-02-2026-electricity-water-charges-recovered-by-housing-society-taxable-under-gst\/","name":"GST, AAR Karnataka Ruling Dated 12\/02\/2026 - Electricity &amp; Water Charges recovered by Housing Society Taxable under GST\u00a0 - Bhatia Bhola &amp; Associates LLP","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/#website"},"datePublished":"2026-03-08T20:18:53+00:00","dateModified":"2026-03-08T20:18:54+00:00","breadcrumb":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/gst-aar-karnataka-ruling-dated-12-02-2026-electricity-water-charges-recovered-by-housing-society-taxable-under-gst\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/gst-aar-karnataka-ruling-dated-12-02-2026-electricity-water-charges-recovered-by-housing-society-taxable-under-gst\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/03\/08\/gst-aar-karnataka-ruling-dated-12-02-2026-electricity-water-charges-recovered-by-housing-society-taxable-under-gst\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/bhatiabhola.com\/"},{"@type":"ListItem","position":2,"name":"GST, AAR Karnataka Ruling Dated 12\/02\/2026 &#8211; Electricity &amp; Water Charges recovered by Housing Society Taxable under GST\u00a0"}]},{"@type":"WebSite","@id":"https:\/\/bhatiabhola.com\/#website","url":"https:\/\/bhatiabhola.com\/","name":"Bhatia Bhola & Associates LLP","description":"","publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bhatiabhola.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/bhatiabhola.com\/#organization","name":"Bhatia Bhola & Associates LLP","url":"https:\/\/bhatiabhola.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/","url":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","contentUrl":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","width":1709,"height":376,"caption":"Bhatia Bhola & Associates LLP"},"image":{"@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c","name":"Yash Bhola","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","caption":"Yash Bhola"},"url":"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/"}]}},"jetpack_publicize_connections":[],"_links":{"self":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/4846","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/comments?post=4846"}],"version-history":[{"count":1,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/4846\/revisions"}],"predecessor-version":[{"id":4847,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/4846\/revisions\/4847"}],"wp:attachment":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/media?parent=4846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/categories?post=4846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/tags?post=4846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}