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Gratuitous Payments from Outgoing Housing Society Members Taxable Under CGST Act, 2017.

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Full Text of the Document

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....Scope of supply - co-operative group housing society - gratuitous payment from an outgoing member - There are no hesitation in holding that the receipt of gratuitous payment from an outgoing member is taxable under the CGST Act, 2017. - AAR....

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