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GST - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Levy of GST - supply of services or not - contribution made by ...


Annual Membership and Registration Fees to Corpus Fund Subject to GST, Not Covered by Mutuality Principle.

December 20, 2018

Case Laws     GST     AAR

Levy of GST - supply of services or not - contribution made by Members towards “Annual Membership Fees and registration fees” to the Corpus Fund of BCSBI - The “Principle of Mutuality” is non existent in the subject case. - The activity is liable to GST as business activity.

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