Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Levy of GST - contribution received from members - The doctrine of mutuality was examined by the Supreme Court in the context of the Sales Tax law. However, the amended definition of Section 7 has put an end to the issue of the doctrine of mutuality in the cases of registered societies like the applicant. According to the amended definition the applicant and its members are to be treated as distinct persons. Hence, it is held that there is a supply of service by Applicant to its members and the same is taxable under GST. - in case the said monthly contribution exceeds ₹ 7,500/- per month, then the GST is leviable on the entire value of the monthly contribution collected. - AAR
Levy of GST - contribution received from members - The doctrine of mutuality was examined by the Supreme Court in the context of the Sales Tax law. However, the amended definition of Section 7 has put an end to the issue of the doctrine of mutuality in the cases of registered societies like the applicant. According to the amended definition the applicant and its members are to be treated as distinct persons. Hence, it is held that there is a supply of service by Applicant to its members and the same is taxable under GST. - in case the said monthly contribution exceeds ₹ 7,500/- per month, then the GST is leviable on the entire value of the monthly contribution collected. - AAR
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