1) Whether the activities carried out by the applicant for its members qualify as “supply” under the definition of Section 7 of the CGST Act, 2017.
2) Whether the applicant is liable to obtain registration under the GST law?
3) If the activities of the applicant are treated as “supply” under CGST Act, 2017 then whether the applicant is eligible to claim the ITC on input and inputs services for repairs, renovations & rehabilitation works carried out by the Applicant?
States/UT
Order No. & Date
GST-ARA-19/2021-22/B- 94 Mumbai dated 10.11.2021
Order date
10-11-21
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Category
97(2)(d), (e) & (f)
Year