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GST - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Collection of contribution from its members by the association ...

GST

November 4, 2019

Collection of contribution from its members by the association (club) - the amounts collected towards Corpus / Sinking Fund do not form part of consideration towards supply of services at the time of collection and hence is not liable to GST, at the time of collection. However the amounts so utilized for provision of service are liable to tax at the time of actual supply of service and the time of supply has to be determined in terms of Section 13 of the CGST Act 2017.

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