Supply between members and constituents deemed taxable as separate persons under the GST framework. Insertion of clause (aa) in section 7 extends the concept of supply to activities or transactions between a person, other than an individual, and its members or constituents, where consideration is involved. The explanation deems the person and its members or constituents to be separate persons, and deems such inter se activities or transactions to be a supply from one to another, notwithstanding anything in any other law or in any judicial or administrative order.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Supply between members and constituents deemed taxable as separate persons under the GST framework.
Insertion of clause (aa) in section 7 extends the concept of supply to activities or transactions between a person, other than an individual, and its members or constituents, where consideration is involved. The explanation deems the person and its members or constituents to be separate persons, and deems such inter se activities or transactions to be a supply from one to another, notwithstanding anything in any other law or in any judicial or administrative order.
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