Supply of services even by unincorporated association to its members for consideration is supply under GST

In re Gujarat Hira Bourse (GST AAR Gujarat)

Supply of services even by unincorporated association to its members for consideration is supply under GST Scheme of law, as enacted by Competent legislature. Thus GHB reliance on Service tax era case law is misplaced in the subject matter. Even if we want to delve into the provision Section 7(1)(aa) CGST Act, which reads as: the activities or transactions, by a person, other than an individual, to its members or constituents or vice cersa, for cash, deferred payment or other valuable consideration is Supply. So what we find is, with this new insertion of clause (aa), the Pre Budget 2021 status of section 7(1) and post budget status of Section 7(1) CGST Act has not undergone change, but the said provision of law has been fortified and clarified even further.

FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, GUJARAT

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