https://www.taxtmi.com/caselaws?id=396531 The activities carried out by a cooperative housing society for its members were deemed to qualify as "supply" under Section 7 of the CGST Act, 2017. The society was found to be providing services to its members for consideration, meeting the conditions for "supply" under GST law. The principle of mutuality was held inapplicable as the society and its members were considered distinct entities. However, the question of whether the society correctly discharged GST as per an illustrative invoice was not addressed by the authority due to lack of jurisdiction. en-us Tue, 17 Mar 2020 00:00:00 +0530 Wed, 19 Mar 2025 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396531 The activities carried out by a cooperative housing society for its members were deemed to qualify as "supply" under Section 7 of the CGST Act, 2017. The society was found to be providing services to its members for consideration, meeting the conditions for "supply" under GST law. The principle of mutuality was held inapplicable as the society and its members were considered distinct entities. However, the question of whether the society correctly discharged GST as per an illustrative invoice was not addressed by the authority due to lack of jurisdiction. Case-Laws GST Tue, 17 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396531