Levy of GST — The Applicant is an Apartment Owners Association and governed by the by-laws which are duly approved. They also registered under the Goods and Services Act, 2017. The applicant sought advance ruling in respect on the various questions in respect of its activity of maintenance of Apartments and applicability of GST on collecting the monies from its members to pay third party vendors is an activity. The Authority ruled out that the activity of procuring Goods and Services from third parties for upkeep and maintenance of apartments and collecting the monies from its members to pay third parties is an activity liable to GST. — Prestige South Ridge Apartment Owners' Association, In Re… [2019] 16 TAXLOK.COM 187 (AAR-Karnataka)