Apartment Associations Must Pay CGST & SGST on Member Contributions as Supply of Services, per GST Rules.

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Full Text of the Document

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....Supply or not - Levy of CGST and SGST - amount of contribution received from its members - association of apartment owners - there is a supply of service by the Appellant to its members and the same is taxable under GST. - The Circular dated 22.07.2019 only clarified the position and did not bring in any new levy. Hence the question of applying the Circular prospectively does not arise.....