Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Adjudication of SCN after 17 years - The High Court...     TaxTMI    Eligibility of Deduction u/s 80P - bank interest...     TaxTMI    Income taxable in India or not - Salary income -...     TaxTMI    Jurisdiction of AO - Validity of notice issued u/s...     TaxTMI    Reopening of assessment - The Appellate Tribunal...     TaxTMI    Estimation of income - bogus purchases -...     TaxTMI    Validity of assessment order - as argued without...     TaxTMI    Eligibility for concessional rate of GST - Biomass...     TaxTMI    Validity of Faceless assessment u/s 144 r.w.s.144B...     TaxTMI    SEZ unit - Legal services - liability pay tax under...     TaxTMI    Constitutional Validity of Sections 2, 9, 12 and 18...     TaxTMI    Validity of impugned order u/s 73 of the CGST Act -...     TaxTMI    Scope and Interpretation of Contract - Seeking...     TaxTMI    Doctrine of Merger of High Court Decision with the...     TaxTMI    Release of seized goods - The appellants argued...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Levy of GST - Supply of services or not - Principles of ...

GST

April 27, 2021

Levy of GST - Supply of services or not - Principles of mutuality - amount collected as membership subscription fees - The applicant is not liable to pay GST on subscription fees and Infrastructure development fund collected from the members and this ruling is subject to the amendment to the CGST Act by section 1 of the Finance Act 2021, as and when it is notified. - AAR

View Source

 

← Previous Next →

 

You may also like:

  1. Club or Association Service - Admission Fee, Membership Fee, Establishment Expenses, collected by the appellant from its members - amount retained for earning ‘carbon...

  2. Levy of GST - supply of services - Rotary Club - amount collected as membership subscription and admission fees from members is liable to GST as supply of services

  3. Doctrine of mutuality - Benefit of exemption from GST - As per the provisions of GST Law, the applicant being a registered society, providing services to their members,...

  4. TDS (withholding tax) u/s 195 - Disallowance u/s 40(a)(i) - non-deduction of tax at source on payment made towards membership/subscription fee - principle of mutuality-...

  5. Demand of service tax from Cooperative Society - principle of mutuality - Consultancy service - no demand - HC

  6. Levy of GST - membership fee collected from members at the time of giving membership - annual subscription and annual games fee collected from members of club -...

  7. Input tax credit - GST paid for hotel stay in case of rent free hotel accommodation provided to employees of the Applicant - ITC is not available in view of section 17(5)(g)

  8. Liability of Service Tax – Club or Association Service or Convention Services – Charge Subscription and Empanelment Fees - demand set aside - AT

  9. Levy of Entertainment tax - Valuation - consideration towards the services excluding the service tax component or on both - No proof is available on records to show that...

  10. Classification of product - rate of tax - Energy-G premium oil - Correct HSN Code of "Energy-G premium Oil" is HSN 1518

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
H: Detention of the goods and vehicle - stock transfer - Penalty - The pe...
H: Penalty for Non-filing of monthly return - Seeking permission to file ...
H: Validity of Orders passed u/s 73 - excess claim of Input Tax Credit [I...
H: Recovery of demand of service tax - CIRP Proceedings under IBC - The e...
C: Unauthorised foreign exchange transactions
H: Seeking rectification in Form GSTR-1 - limitation period - Works contr...
H: TP Adjustment - selection of MAM [Most Appropriate Method] - The High ...
H: Deemed income u/s 56(2)(x) - Defective Show cause notice - Addition of...
H: Obligation to pass a draft assessment order u/s 144C (1) - Petitioner ...
H: Rejection of application u/s 119(2)(b) for condoning the delay in fili...
H: Validity of Reopening of assessment u/s 147 - reason to believe - Repl...
H: Reassessment proceedings against company insolvent/dissolved - The cou...
H: Assessment of trust - Rate of Tax - Maximum Marginal Rate (MMR) - The ...
H: Disallowance of bonus paid to directors u/s 36(1)(ii) - assessee paid ...
H: Addition of the suppressed gross receipts as were disclosed by the ass...
H: Validity of Assessment order as time barred - delay dispatching assess...
C: Partial modification of Circular No. 3 of 2023 dated 28.03.2023 regard...
A: Excess or Short Payment of Customs Duty on Import of goods into India
A: AVAILABILITY OF GOOD FAITH CLAUSE IN SECTION 157 OF THE GST ACT TO THE...
A: Understanding the Scope of Accounting.
A: GST not payable on amount recovered from permanent employees for cante...
C: Cross Margin benefits for offsetting positions having different expiry...
N: Under section 80G(2)(b) the Central Government Notified “Shree Ramanuj...
N: Streamlining of Halal Certification Process for Meat and Meat Products
A: GST COLLECTION – NET COLLECTION DESERVE PUBLICATION/ REPORTING INSTEAD...
A: Demand should not be raised when negative taxable and invoice value ar...
A: Various Types Of Trusts and Their Importance
A: IGST is not payable under RCM for services in Free-on-Board and Cost I...
A: MEETING OF CREDITORS - INSOLVENCY RESOLUTION PROCESS - PERSONAL GUARAN...