Home Highlights August 2019 Year 2019 This

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1. Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.

2. Levy of GST - Business or not - Supply or not - common law Principle of Mutuality - Co-operative Housing Society - contribution charges collected by the Appellant from...

3. Levy of GST - maintenance charges collected by Emerald Court Co-op Housing Society Ltd (CHS) from members of its society - In view of the amended Section 7 of the CGST...

4. Levy of GST on Resident Welfare Association (RWA) - monthly subscription contribution charged from its members - The intention of the 'housing society' is only for...

5. Quantification of GST / Valuation of supply - GST on whole amount of bill (monthly rental + night charges + fuel on mileage basis) or only on monthly rental (excluding...

6. Levy of GST - monthly maintenance charges payable by way of reimbursement of charges or share of contribution by a Member to a resident welfare association/ housing...

7. Levy of GST - Valuation - Electricity charges and Water charges paid by the Applicant as per meter reading and collected from the recipients at actual on reimbursement...

8. Levy of GST - contribution received from members - The doctrine of mutuality was examined by the Supreme Court in the context of the Sales Tax law. However, the amended...

9. A recent circular addressed the taxability of loans between related parties or affiliates. The circular clarifies that providing loans between related parties...

10. Clarifications on refund related issues under GST

11. Issue related to classification and GST rate on Terracotta idols – will be eligible for Nil rate

12. Applicability of GST - Benefit of exemption - Supply of Services by Residents’ Welfare Association (RWA) - The case involved an appeal by a Residents' Welfare...

13. RBI circulars on various issues relating to money laundering activities and issues relating to FII

14. Doctrine of mutuality - Benefit of exemption from GST - As per the provisions of GST Law, the applicant being a registered society, providing services to their members,...

15. Levy of GST - Forward Charge Mechanism (FCM) or Reverse Charge Mechanism - Service Received by a registered person by way of renting of residential premises used as...