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GST - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Doctrine of mutuality - Benefit of exemption from GST - As per ...


GST Law: Taxability of Services by Registered Societies to Members Explained; Exemption for Farmers' Subscriptions Under Rs. 1000.

April 15, 2023

Case Laws     GST     AAR

Doctrine of mutuality - Benefit of exemption from GST - As per the provisions of GST Law, the applicant being a registered society, providing services to their members, who are distinct from the applicant and registered as member on payment of any amount towards subscription/contribution, is a supply of service and is accordingly taxable except subscription received from natural persons who are farmers simpliciter and the annual subscription for all membership is up to Rs. 1000/-. - AAR

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