Levy of GST — The applicant proposes to engage in the business of providing maintenance services to housing societies. With respect to one of the Projects which is located in an area which lacks proper water supply, it is likely that the Society / Customers may request the Applicant to check with the individual members / them on the need for water supply arrangement. In pursuant thereto, the Applicant will enter into a contractwith the individual membersfor supply of water for personal use. The question on which advance ruling is sought is whether the applicant is required to pay GST on water charges collected from the customers for supply of water? Held that— Contract-I (maintenance service)and Contract-II (water supply service) appears to be directly linked with each other as there is no case of direct supply of water by the applicant to the individual residents of the society therefore the applicant is required to pay GST as applicable on Contract-I. — Latest Development Advisory Ltd., In Re… [2020] 21 TAXLOK.COM 109 (AAR-Rajasthan)