Classification of supply - as per the definition of "person" ...

Case Laws GST

August 19, 2019

Classification of supply - as per the definition of "person" under the GST Act, club/organization and member are distinct entities - the amount collected as membership subscription and admission fees from members is liable to GST as supply of services as such supply is made by them in lieu of consideration and secondly, such supply has been made in the course or furtherance of business since business includes provision by club, association, society, etc.

View Source

← Previous Next →

Classification of supply - as per the definition of "person" ...

Case Laws GST

August 19, 2019

You may also like:

Supply or not - club membership services - The amendment to Section 7 (mentioned above) clearly treats the applicant and its member as two different persons where there...

Classification of supply - supply of services or not - Activities of a liaison office - The applicant has claimed that they are not “person” as per Section 2 (84) of...

Nature of activity - business or not - activity of the applicant i.e. collecting contributions and spending towards meeting and administrative expenditures only -...

Doctrine of mutuality - Club or association service - since there is a doctrine of mutuality between the appellant’s corporative society and its members, it cannot be...

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...

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...

Exemption u/s 11 - applicability of the principle of mutuality - holding of exhibitions and organising of seminars - As per the assessee, the income from members is...

Supply or not - supply of goods or not - transaction of transfer of business by way of merger of two GST registrations/ distinct persons - merger between distinct...

Classification of services - packing of tea bags - members of the West Bengal AAR differ on the classification of supply regarding packing of tea bags - as per one...

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...

Classification of supply - composite supply or not - job-work - Bonding of imported Carbon friction strips to Synchronizer core received from customers - The AAR ruled...

Classification of supply - contract with SPG Prints Austria GMBH (SPA) to provide particular services to customers of SPA in India, as per SPA’s instruction - individual...

Supply or not - interest/penalty collected for delay in payment of monthly subscription by the members - The additional amount being charged in delay of payment by...

Classification of service - providing chartered flights to various organization - to be classified under Transport of Passenger by Air Service or supply of tangible...

Classification of supply - rate of GST - Supply or not - The damages received by the applicant from the tenant towards the termination of sub-lease before the agreed...

Quick Updates: