https://www.taxtmi.com/caselaws?id=400734 The Appellate Authority upheld the ruling of the Maharashtra Advance Ruling Authority, confirming that the activities of the Appellant, a Co-operative Housing Society, constitute "business" under Section 2(17) of the CGST Act, 2017. The charges collected from members are considered "consideration" under Section 2(31) and are liable for GST if they exceed the exemption limit. The question regarding the correctness of GST liability on illustrative invoices was deemed outside the scope of Advance Ruling. en-us Thu, 05 Nov 2020 00:00:00 +0530 Thu, 20 Mar 2025 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400734 The Appellate Authority upheld the ruling of the Maharashtra Advance Ruling Authority, confirming that the activities of the Appellant, a Co-operative Housing Society, constitute "business" under Section 2(17) of the CGST Act, 2017. The charges collected from members are considered "consideration" under Section 2(31) and are liable for GST if they exceed the exemption limit. The question regarding the correctness of GST liability on illustrative invoices was deemed outside the scope of Advance Ruling. Case-Laws GST Thu, 05 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400734