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GST - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Levy of GST - Supply of services or not - Principles of ...

Case Laws     GST

April 27, 2021

Levy of GST - Supply of services or not - Principles of mutuality - amount collected as membership subscription fees - The applicant is not liable to pay GST on subscription fees and Infrastructure development fund collected from the members and this ruling is subject to the amendment to the CGST Act by section 1 of the Finance Act 2021, as and when it is notified. - AAR

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