Case: The Capital Commercial Co-op. (Service) Society Limited
Question-1: Whether applicant is liable to pay GST on the common maintenance fund/ deposit collected from their members?
Answer: Answered in affirmative.
Question-2: If Yes, then, what shall be considered as the time of supply for such transaction?
Answer: The amounts so utilized for provision of service are liable to tax at the time of actual supply of service.
To Download the Order
[embeddoc url=”http://gstcouncil.gov.in/sites/default/files/ruling-new/GUJ_AAR_103_2020_14.10.2020_TCCCSSL.pdf” download=”all”]