GST on amount received by Co-op Housing Society from its members

Taxability of amount received by Cooperative Housing Society from its members in GST Regime Recently the Hon’ble Mumbai CESTAT in the case of Tahnee Heights Co-operative Housing Society Limited (hereinafter referred to as ‘Society’ or ‘appellant’) Vs Commissioner of CGST, Mumbai South reported in 2019 (21) GSTL 440 (Tri-Mum) has held that society is not providing any service to its members and share of contribution received from members is to meet various purposes. The period involved was July 2015 to January 2017. Facts of the Case 1. For the period July 2015 to January 2017, the ap...