https://www.taxtmi.com/caselaws?id=305356 The AAR Jharkhand ruled that services provided by the applicant to its members do not constitute supply under GST law. The authority determined that the applicant operates on the principle of mutuality, where the entity and its members are considered one and the same rather than separate parties. Since the applicant does not conduct business as defined under section 2(17) of the CGST Act 2017, its activities fall outside the scope of supply under section 7(1). The ruling established that transactions between the applicant and members are not taxable supplies due to the mutual relationship structure. en-us Tue, 22 Sep 2020 00:00:00 +0530 Wed, 19 Mar 2025 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305356 The AAR Jharkhand ruled that services provided by the applicant to its members do not constitute supply under GST law. The authority determined that the applicant operates on the principle of mutuality, where the entity and its members are considered one and the same rather than separate parties. Since the applicant does not conduct business as defined under section 2(17) of the CGST Act 2017, its activities fall outside the scope of supply under section 7(1). The ruling established that transactions between the applicant and members are not taxable supplies due to the mutual relationship structure. Case-Laws GST Tue, 22 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305356