Levy of GST - Business or not - Supply or not - common law ...

Case Laws GST

November 17, 2020

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 the members of the society - The activities carried out by the Appellant would amount to supply in terms of Section 7(1)(a) of the CGST Act, 2017, and the same would be liable for GST subject to the condition that the monthly subscription / contribution charged by the society from its members is more than ₹ 7500/- per month per member and the annual aggregate turnover of the society by way of supplying of services and goods is also ₹ 20 lakhs or more. - AAAR

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Levy of GST - Business or not - Supply or not - common law ...

Case Laws GST

November 17, 2020

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