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Providing facilities to members on receipt of contribution is supply of service, liable to GST

February 11, 2020[2020] 114 200 (AAAR-KARNATAKA)

GST: Where money collected by appellant association from its members is used to procure services and goods from a third party and provide benefits of such goods and services to members of Association, individual apartment owners who are members of association are beneficiaries and contributions made by them and to be considered as consideration for service received and exemption as per Entry 77 of Notification No. 12/2017-CT (Rate) is available only when a member's contribution per month is upto an amount of Rs. 7500

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