https://www.taxtmi.com/caselaws?id=402783 The ruling authority held that a Commercial Co-Operative Service Society is liable to pay GST on the common maintenance fund/deposit collected from members. The fund, considered non-returnable and used for future maintenance services, is deemed as consideration for the supply of services and subject to GST. The time of supply for GST payment is when the deposit is utilized for services, not at the time of collection. en-us Wed, 14 Oct 2020 00:00:00 +0530 Sat, 22 Mar 2025 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402783 The ruling authority held that a Commercial Co-Operative Service Society is liable to pay GST on the common maintenance fund/deposit collected from members. The fund, considered non-returnable and used for future maintenance services, is deemed as consideration for the supply of services and subject to GST. The time of supply for GST payment is when the deposit is utilized for services, not at the time of collection. Case-Laws GST Wed, 14 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402783