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    <title>GST on Housing Society for rendering services to its members</title>
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    <description>Services supplied by a housing society to its members are taxable because a society is a person and provision of facilities to members constitutes business; an exemption allows reimbursement of member contributions for sourcing third party goods or services for common use up to a prescribed per member monthly limit, statutory levies collected for public authorities are excluded from GST, and input tax credit is available but must be apportioned and reversed to the extent attributable to exempt or non GST supplies.</description>
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