Annual Membership and Registration Fees to Corpus Fund Subject to GST, Not Covered by Mutuality Principle.

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Full Text of the Document

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....Levy of GST - supply of services or not - contribution made by Members towards “Annual Membership Fees and registration fees” to the Corpus Fund of BCSBI - The “Principle of Mutuality” is non existent in the subject case. - The activity is liable to GST as business activity.....