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        Case ID :
        GST

        Levy of GST - Business or not - Supply or not - common law...

        GST Applicable on Co-op Housing Society: Member Contributions Considered Supply u/s 7(1)(a) of CGST Act, 2017.

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                          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.
                                Levy of GST - Business or not - Supply or not - common law Principle of Mutuality - Co-operative Housing Society - contribution charges collected by the Appellant from the members of the society - The activities carried out by the Appellant would amount to supply in terms of Section 7(1)(a) of the CGST Act, 2017, and the same would be liable for GST subject to the condition that the monthly subscription / contribution charged by the society from its members is more than ₹ 7500/- per month per member and the annual aggregate turnover of the society by way of supplying of services and goods is also ₹ 20 lakhs or more. - AAAR
                                Note: It is a system-generated summary and is for quick reference only.
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