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F: Demand for 2014-15 merely on the ground of diff value per 26AS staemen...

Module wise new functionalities deployed on the GST Portal for taxpayers

C: Publishing Investor Charter and disclosure of Investor Complaints by S...

N: Amendment in Notification No. F.12(56)FD/Tax/2017-Pt-I-40, dated the 2...

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F: Section 16(2) vs 16(4)

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H: Exemption u/s 11 - The society had no other institution other than the...

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H: Addition u/s 68 - Unexplained loans - the appellant by filing ample do...

H: Levy of penalty on CHA - It is clear that the appellant had not discha...

H: Dishonor of cheque - Corporate Debtor failed to repayment of its dues ...

F: Availability of ITC when ITC reflected in GSTR 2A after the time limit...

H: Dishonor of Cheque - Though the defendant has taken a stand that the c...

A: Social Welfare Surcharge – Not Liable when no Basic Customs Duty collected

A: LIST OF STAKEHOLDERS TO BE FILED BY LIQUIDATOR IN LIQUIDATION PROCESS

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Levy of GST on Resident Welfare Association (RWA) - monthly subscription...

GST
9-11-2021

Levy of GST on Resident Welfare Association (RWA) - monthly subscription contribution charged from its members - The intention of the 'housing society' is only for residential purpose, whenever it includes garages and commercial shops then it is beyond the ambit of the RWA, hence the exemption towards the commercial shops and garages is not applicable to the TP. - The amounts collected by the TP towards aforesaid receipt in respect of supply of services to members, covered under SAC 9995 as “Services of Membership Organisations” and are taxable to GST @ 18% - AAR

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