United Planters Association of Southern India ., In re

Date: March 27, 2023

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): R Gopalsamy, N Usha
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Subject Matter

Membership subscription fee collected by United Planters Association of Southern India is liable to GST

SupplyPrinciple of Mutuality

Summary

The association argued that they are eligible for exemption under Notification No. 14/2018 – Central Tax dated 26.07.2018, which exempts services provided by non-profit entities engaged in activities related to the welfare of industrial or agri…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMIL NADU  The applicant M/s United Planters Association of Southern India, No.11, Glenview, Church Road, Coonoor, The Nilgiris, Tamil Nadu – 643101 (hereinafter referred as the applicant or UPASI is registered under the GST Act 2017 vide GSTIN No. 33AAAAU0279J1ZH. The Applicant has sought Advance Ruling on the following questions…

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