https://www.taxtmi.com/caselaws?id=787588 Collection of corpus funds by an unincorporated membership organisation constitutes a supply to its members because contributions are advances towards identified future services and capital works and qualify as consideration, not refundable deposits. The time of supply follows time-of-supply principles for advances, rendering GST payable on receipt/collection under the rule that earlier of payment receipt or invoice fixes the time of supply. Corpus contributions are distinct from routine monthly maintenance and therefore do not qualify for the per-member monthly exemption under the specified rate notification; the Rs. 7,500 per-member-per-month threshold cannot be aggregated with infrequent, earmarked corpus collections. en-us Wed, 11 Feb 2026 00:00:00 +0530 Mon, 09 Mar 2026 07:53:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787588 Collection of corpus funds by an unincorporated membership organisation constitutes a supply to its members because contributions are advances towards identified future services and capital works and qualify as consideration, not refundable deposits. The time of supply follows time-of-supply principles for advances, rendering GST payable on receipt/collection under the rule that earlier of payment receipt or invoice fixes the time of supply. Corpus contributions are distinct from routine monthly maintenance and therefore do not qualify for the per-member monthly exemption under the specified rate notification; the Rs. 7,500 per-member-per-month threshold cannot be aggregated with infrequent, earmarked corpus collections. Case-Laws GST Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787588