Apsara Co-operative Housing Society Limited ., In re
Date: November 5, 2020
Subject Matter
Activities undertaken by a Co-operative housing society as per its bye laws constitute supply. AAR ruling upheld
Summary
(i) Whether the activities undertaken by the Appellant would be construed as “business” in terms of its definition provided under Section 2(17) of the CGST Act, 2017. clause (e) under Section 2( 17) has been categorically carved out under…
1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. 2. The present appeal has been filed under Section 100 of the Central…