AAR: ‘Mutuality’ principle inapplicable to supply by Co-operative Housing Society to its members

Maharashtra AAR holds that activities of the applicant, a co-operative housing society, of obtaining conveyance from the promoter (Builder), managing, maintaining and administering the property of the society, raising fund for achieving the objects of the society, undertaking and providing any social, cultural or recreation activities etc. for its members qualify as “supply” u/s 7 of CGST Act; Refuting applicants submission that society and its members cannot be considere...