https://www.taxtmi.com/caselaws?id=391991 The appellate authority upheld the advance ruling authority's decision that contributions received from members are taxable under GST. The exemption under Notification No. 12/2017 CT(R) applies only if the contribution per member per month does not exceed Rs. 7500. Input tax credit can be claimed subject to statutory restrictions, and amounts collected for setting up a corpus fund are not taxable. The appeal filed by the appellant was dismissed. en-us Tue, 21 Jan 2020 00:00:00 +0530 Mon, 17 Mar 2025 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391991 The appellate authority upheld the advance ruling authority's decision that contributions received from members are taxable under GST. The exemption under Notification No. 12/2017 CT(R) applies only if the contribution per member per month does not exceed Rs. 7500. Input tax credit can be claimed subject to statutory restrictions, and amounts collected for setting up a corpus fund are not taxable. The appeal filed by the appellant was dismissed. Case-Laws GST Tue, 21 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391991