Page 121 - GSTL_13th August 2020_Vol 39_Part 2

2020 ] IN RE : APSARA CO-OPERATIVE HOUSING SOCIETY LTD. 207
Income Tax Officer v. Venkatesh Promises Co-operative Society Ltd.
— Order of Supreme Court — Distinguished ........................................................ [Paras 5.14, 5.14.1]
Lions Club of Poona Kothrud — 2020 (32) G.S.T.L. 474 (App. A.A.R. - GST - Mah.)
— Distinguished ........................................................[Paras 2.12.2, 2.12.4, 5.16, 5.16.1, 5.16.2, 5.16.3, ]
Rotary Club of Mumbai Western Elite — 2019 (30) G.S.T.L. 60 (A.A.R. - GST)
— Distinguished .................................................................................. [Paras 2.12.2, 2.12.4, 5.16, 5.16.3]
Saturday Club Ltd. v. Assistant Commissioner — 2006 (3) S.T.R. 305 (Cal.)
= 2005 (180) E.L.T. 437 (Cal.)— Distinguished ................... [Paras 2.12.3, 2.12.4, 5.15, 5.15.2, 5.15.3]
Sind Co-operative Housing Society v. Income Tax Officer
— Order of Bombay High Court Distinguished .................................................................. [Para 5.14]
Sports Club of Gujarat Ltd. v. Union of India
— 2010 (20) S.T.R. 17 (Guj.) — Distinguished .................... [Paras 2.12.3, 2.12.4, 5.15, 5.15.2, 5.15.3]
DEPARTMENTAL CLARIFICATION CITED
C.B.I. & C. Circular No. 109/28/2019-GST, dated 22-7-2019 ......................................................... [Para 5.13]
[Order]. - Proceedings : The present application has been filed under Sec-
tion 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra
Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act and
MGST Act”) by M/s. Apsara Co-operative Housing Society Limited, the appli-
cant, seeking an advance ruling in respect of the following questions.
(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) If the activities of the applicant are treated as “supply” under CGST
Act, 2017 then whether the applicant has correctly discharged the
GST as per the illustrative copy of the invoice generated by the Ap-
plicant?
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, un-
less a mention is specifically made to any dissimilar provisions, a reference to the
CGST Act would also mean a reference to the same provision under the MGST
Act. Further to the earlier, henceforth for the purposes of this Advance Ruling,
the expression “GST Act” would mean CGST Act and MGST Act.
2. Facts and contention - As per the applicant
The submissions of the applicant is as under :-
2.1 Applicant is a co-operative housing society, registered under the
Maharashtra State Co-operative Societies Act, 1960 and formed by its members
who are the shareholders. The main object of the Applicant Society, as per the
Bye-Laws are extracted below for ready reference :
(a) To obtain conveyance from the Promoter (Builder), in accordance
with the provisions of the Ownership Flats Act and the Rules made
thereunder, of the right, title and interest, in the land with build-
ing/buildings thereon
(b) To manage, maintain and administer the property of the society;
(c) To raise funds for achieving the objects of the society,
(d) To undertake and provide for, on its own account or jointly with a
co-operative institution, social, cultural or recreation activities,
(e) To do all things, necessary or expedient for the attainment of the ob-
jects of the society, specified in the bye-laws.

GST LAW TIMES  13th August 2020  121