GST on co operative society services: reimbursements to members may be exempt but society's own service charges remain taxable.

Charges collected by a co operative society that are statutory taxes collected on behalf of government authorities are not subject to GST when merely reimbursed by members; charges collected for the society's own provision of services or utilities, and internal contributions such as sinking funds, repairs and maintenance, parking charges, non occupancy charges and late payment interest, constitute taxable supplies. Reimbursements for sourcing goods or services from third parties for common use are exempt only if they qualify as member reimbursements and meet the prescribed per member monthly exemption criteria; otherwise, supplies by the society that exceed the registration threshold attract GST.

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