https://www.taxtmi.com/caselaws?id=423350 AAR Maharashtra ruled that gratuitous payments received by a cooperative housing society from outgoing members are taxable under CGST Act 2017. The authority held that such payments constitute consideration for services previously rendered to members during their stay in the society, similar to restaurant service charges. The ruling emphasized that contributions from outgoing members are made specifically because they were part of the society and received services. The authority noted that collecting such payments may violate Maharashtra's Model Bye laws for Cooperative Housing Societies, but remains taxable under GST laws as it falls within the scope of supply under Section 7 of CGST Act. en-us Tue, 31 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423350 AAR Maharashtra ruled that gratuitous payments received by a cooperative housing society from outgoing members are taxable under CGST Act 2017. The authority held that such payments constitute consideration for services previously rendered to members during their stay in the society, similar to restaurant service charges. The ruling emphasized that contributions from outgoing members are made specifically because they were part of the society and received services. The authority noted that collecting such payments may violate Maharashtra's Model Bye laws for Cooperative Housing Societies, but remains taxable under GST laws as it falls within the scope of supply under Section 7 of CGST Act. Case-Laws GST Tue, 31 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423350