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GST - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

Levy of GST - membership fee collected from members at the time ...

Case Laws     GST

February 2, 2022

Levy of GST - membership fee collected from members at the time of giving membership - annual subscription and annual games fee collected from members of club - principles of mutuality - the question whether profit motive is ousted or not, does not arise in this case at all - Both are liable to tax under CGST/SGST Act - AAR

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