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FAQs on levy of GST on supply of services to the Co-operative society

Goods and Services Tax - GST - Dated:- 5-9-2017 - F.No.332/04/2017-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit ***** Subject: - reg. S. No. Question Answer 1. The society collects the following charges from the .....

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s 5.Sinking Fund- mandatory under the Bye-laws of the Co-operative Societies 6.Repairs & maintenance fund 7.Car parking Charges 8.Non Occupancy Charges 9.Simple interest for late payment. From the tax/ charge as listed above, on which GST is not .....

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n behalf of the MCGM from individual flat owners, then GST is not leviable. 2. Similarly, GST is not leviable on Non Agricultural Tax, Electricity Charges etc, which are collected under other statutes from individual flat owners. However, if these ch .....

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ce fund, car parking charges, Non- occupancy charges or simple interest for late payment, attract GST, as these charges are collected by the RWA/Co-operative Society for supply of services meant for its members. 2. As per guidelines on maintenance ch .....

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for sourcing of goods or services from a third person for the common use of its members. Here, charges mean the indivisual contributions made by members of the society to avail services or goods by the society from a third party for common use. [*Ent .....

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arges or share of contribution up to an amount of ₹ 5000/- per month per member for sourcing of goods or services from a third person for the common use is not liable to GST. However, if the Co-operative society/ RWAs provide specific services .....

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