Co Society and its members are distinct persons; Membership fee is Consideration under GST: MH AAR

GST : Activities of applicant, a co-operative housing society, such as obtaining conveyance from builder, managing, maintaining and administering property of society, raising funds for achieving objects of society, undertaking and providing any social, cultural or recreational activities, can be considered as rendering of 'supply' of services to its members under section 7

from www.taxmann.com Latest Case Laws https://ift.tt/2WZaHaB