Levy of GST - contribution received from members - The doctrine ...

Case Laws GST

December 4, 2021

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 definition of Section 7 has put an end to the issue of the doctrine of mutuality in the cases of registered societies like the applicant. According to the amended definition the applicant and its members are to be treated as distinct persons. Hence, it is held that there is a supply of service by Applicant to its members and the same is taxable under GST. - in case the said monthly contribution exceeds ₹ 7,500/- per month, then the GST is leviable on the entire value of the monthly contribution collected. - AAR

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Levy of GST - contribution received from members - The doctrine ...

Case Laws GST

December 4, 2021

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