Maharashtra AAR ruling has said that any voluntary payment made to a housing society by a member or a resident should attract GST. The ruling in the matter of Monalisa Co-Operative Housing Society was about whether GST is applicable on any donation or “gracious payment” made by an outgoing member. The AAR ruled that there is no voluntary payment as it is nothing but a consideration towards the satisfaction of the outgoing member. “There is no voluntary payment made by the outgoing member but a consideration received by the society against satisfaction of the outgoing member on the supply of services received in the past during his stay as a member in society and for taxable activities of the applicant in the future pertaining to major repairs to be undertaken,” the AAR said.Tax experts say that this ruling could lead to some complications under the GST framework for many other transactions as well. AAR said that the money received by the society was for the supply of services. GST has a concept called "supply of services," which is used to figure out if a transaction is taxable or not. The AAR cited parts of the Model Bye Laws that say the society can't accept a payment from a transferor or transferee that was made on their own.