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GST - Highlights / Catch Notes

Home Highlights June 2022 Year 2022 This

Scope of supply - co-operative group housing society - ...

GST

June 4, 2022

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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  2. Levy of GST - maintenance charges collected by Emerald Court Co-op Housing Society Ltd (CHS) from members of its society - In view of the amended Section 7 of the CGST...

  3. Levy of GST - Business or not - Supply or not - common law Principle of Mutuality - Co-operative Housing Society - contribution charges collected by the Appellant from...

  4. Co.-Op. Housing Society had availed of the services of Contractor for constructing the residential units for use of the members - Initially, the Society had paid service...

  5. Supply or not - Applicant raises funds by collecting contributions, (also called as charges in the bye laws of Applicant Society), from members of the society - Held Yes

  6. Assessee Society is not liable to deduct tax at source on account of payments made to the truck owners who are also members of the society - Sec. 194C

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  8. Principals of mutuality - Contribution by the members of a Group Housing Society - work is done by the society for and on behalf of that member - there is no question of...

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