Case Law Details
Case Name : In re Bowring Institute (GST AAR Karnataka)
Related Assessment Year :
Courts :
AAR Karnataka Advance Rulings
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In re Bowring Institute (GST AAR Karnataka)
1. Whether amount collected as membership subscription fees paid by the members of the applicant towards facilities provided by the applicant are liable as supply of service under GST?
2. Whether amount collected as infrastructure development fund for the development and maintenance of the facilities provided by the applicant are liable as supply of service under GST?
We observe that Finance Act, 2021 has over ruled what the Courts have held till now and has countered the Principle of Mutuality by way of Explanation which states that the members or ...
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It is so technical but got some ideas without any clarity. Suppose one takes the foreign membership of any association through a service provider, does the service provider will take or give the GST? Please clear this too.