https://www.taxtmi.com/forum/issue?id=117048 Services provided by a co operative housing society to its members are treated as a supply in the course of business, requiring GST registration if turnover exceeds the statutory threshold. Notification No.12/2017 exempts member contributions for sourcing common goods or services up to Rs. 7,500 per member per month; statutory pass through charges excluded from that limit. If contributions for taxable common services exceed Rs. 7,500, GST applies to the charge in full. Societies exclusively providing exempt supplies or below turnover need not register and may claim Input Tax Credit when tax is paid on inputs. en-us Mon, 01 Mar 2021 15:17:46 +0530 Thu, 23 Jan 2025 15:54:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117048 Services provided by a co operative housing society to its members are treated as a supply in the course of business, requiring GST registration if turnover exceeds the statutory threshold. Notification No.12/2017 exempts member contributions for sourcing common goods or services up to Rs. 7,500 per member per month; statutory pass through charges excluded from that limit. If contributions for taxable common services exceed Rs. 7,500, GST applies to the charge in full. Societies exclusively providing exempt supplies or below turnover need not register and may claim Input Tax Credit when tax is paid on inputs. Discussion-Forum GST Mon, 01 Mar 2021 15:17:46 +0530 https://www.taxtmi.com/forum/issue?id=117048