https://www.taxtmi.com/caselaws?id=435780 AAAR Maharashtra held that payment of Rs 17,70,000 by outgoing society member towards Building Betterment Fund constitutes taxable supply under CGST Act. Despite appellant's claim of voluntary contribution, the Authority found the payment was advance amount for services to be carried out by society. Evidence included affidavits showing funds transferred to Major Repair Fund and accounting entries with GST components. The payment was deemed taxable as advance for future services rather than gratuitous contribution. en-us Thu, 23 Mar 2023 00:00:00 +0530 Mon, 14 Apr 2025 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435780 AAAR Maharashtra held that payment of Rs 17,70,000 by outgoing society member towards Building Betterment Fund constitutes taxable supply under CGST Act. Despite appellant's claim of voluntary contribution, the Authority found the payment was advance amount for services to be carried out by society. Evidence included affidavits showing funds transferred to Major Repair Fund and accounting entries with GST components. The payment was deemed taxable as advance for future services rather than gratuitous contribution. Case-Laws GST Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435780