4 Applicability of GST on Corpus Fund i.e. Sinking & Fund and Electricity Charges collected by RWA from her members: Facts of the matter: Appellant an Association of Apartment Owners Association, filed an application for seeking ruling on applicability of GST as to whether tax would be charged Over and above Rs. 7500/- or on the total amount collected from members in light of entry in sl. no. 77 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 read with Notification No. 02/2018 dated 25.01.2018. On amounts collected from the members for setting up a corpus fund for future contingencies/ major CAPEX. On collection of common area electricity charges paid by the members and the same is recovered on the actual electricity charges. Hon’ble West Bengal .......