https://www.taxtmi.com/caselaws?id=409810 The Authority for Advance Ruling (AAR) determined that a Cooperative Housing Society (CHS) and its members are distinct entities under the GST Act. Consequently, maintenance charges collected by the CHS from its members are considered consideration for the supply of goods/services, making the CHS liable to pay GST if the monthly subscription or contribution exceeds Rs. 7,500 per member. The doctrine of mutuality was found inapplicable following the retrospective amendment to Section 7 of the CGST Act, 2017, which clarified the treatment of transactions between entities and their members for GST purposes. en-us Tue, 13 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409810 The Authority for Advance Ruling (AAR) determined that a Cooperative Housing Society (CHS) and its members are distinct entities under the GST Act. Consequently, maintenance charges collected by the CHS from its members are considered consideration for the supply of goods/services, making the CHS liable to pay GST if the monthly subscription or contribution exceeds Rs. 7,500 per member. The doctrine of mutuality was found inapplicable following the retrospective amendment to Section 7 of the CGST Act, 2017, which clarified the treatment of transactions between entities and their members for GST purposes. Case-Laws GST Tue, 13 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409810