Taxability of cash calls: determine whether contributions are capital or consideration for services to attract GST. Taxability of services between an unincorporated JV and its members depends on whether cash calls and recoveries constitute consideration for a supply under the WBGST Act. Cash calls that are mere capital contributions for acquisition of JV assets are not supplies, whereas recoveries by an operating member for use of its equipment or services rendered to the JV or other members constitute consideration and are taxable. Determination requires case-specific examination of JV agreements; earlier service-tax guidance applies to GST. Effective from 05.03.2018.