https://www.taxtmi.com/circulars?id=57468 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. en-us Mon, 17 Sep 2018 00:00:00 +0530 Fri, 28 Sep 2018 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57468 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. Circulars GST - States Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57468