Case LawGST-ARA- 21/2019-20/B-34
Apsara Co-operative Housing Society Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- March 17, 2020
- Type:
- Advance Ruling
- Members:
- Vinitha Sekhar, A A Chahure
Subject
Activities undertaken by a Co-operative housing society as per its bye laws constitute supply.
Supply
Summary
The applicant has submitted that, as a Society, their objects are to obtain conveyance from the Promoter (Builder), in accordance with the provisions of the Ownership Flats Act and the Rules made thereunder, of the right, title and interest, in the l…
Judgement
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/s. Apsara Co-operative housing Society Limited, the applicant, seeking an advance ruling in respect of the following questions. 1) Whether the activities carried out by…