https://www.taxtmi.com/caselaws?id=436556 The AAR Tamil Nadu ruled that a non-profit association registered for farmer welfare cannot claim GST exemption under Notification No. 14/2018. The authority determined that services provided by the association to its members constitute taxable supply under GST Act Section 7(1), as the association and its members are deemed separate persons per retrospective amendments. The association's activities fall within the scope of supply, involving consideration through membership subscriptions. However, exemption applies only to subscriptions from natural person farmers where annual membership fees do not exceed Rs. 1000. en-us Mon, 27 Mar 2023 00:00:00 +0530 Wed, 16 Apr 2025 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436556 The AAR Tamil Nadu ruled that a non-profit association registered for farmer welfare cannot claim GST exemption under Notification No. 14/2018. The authority determined that services provided by the association to its members constitute taxable supply under GST Act Section 7(1), as the association and its members are deemed separate persons per retrospective amendments. The association's activities fall within the scope of supply, involving consideration through membership subscriptions. However, exemption applies only to subscriptions from natural person farmers where annual membership fees do not exceed Rs. 1000. Case-Laws GST Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436556