Page 125 - GSTL_13th August 2020_Vol 39_Part 2

2020 ] IN RE : APSARA CO-OPERATIVE HOUSING SOCIETY LTD. 211
5. Observations
5.1 We have gone through the facts of the case, documents on record
and submissions made by both, the applicant as well as the jurisdictional officer.
5.2 Applicant is a co-operative housing society, formed under the Ma-
harashtra State Co-operative Societies Act, 1960 and does not carry out activities
other than those mentioned in the bye laws of the society.
5.3 According to Section 2(16) of the Maharashtra Cooperative Society
Act, 1960, “housing society” means a society, the object of which is to provide its mem-
bers with open plots for housing, dwelling houses or flats; or if open plots, the dwelling
houses or flats are already acquired, to provide its members common amenities and ser-
vices. It can be said that a co-operative housing society is body of persons, who
stay in a residential/housing society. As a collective body, the society would be
supplying certain services to its members, like collecting statutory dues from its
members and remittirg to statutory authorities, maintenance of the building, se-
curity, etc.
5.4 The applicant has submitted that, as a Society, their objects are : to
obtain conveyance from the Promoter (Builder), in accordance with the provi-
sions of the Ownership Flats Act and the Rules made thereunder, of the right,
title and interest, in the land with building/buildings thereon; to manage, main-
tain and administer the property of the society; to raise funds for achieving the
objects of the society, to undertake and provide for, on its own account or jointly
with a co-operative institution, social, cultural or recreation activities, and to do
all things, necessary or expedient for the attainment of the object of the society,
specified in the bye-laws and in view of above objects, question is posed on
whether these activities can be considered as ‘supply’ under Section 7 of the
CGST Act.
5.5 To answer the query of the applicant we will discuss the relevant
provisions of the GST Act as under :-
5.5.1 As per Section 9 of CGST Act, 2017, levy of GST is on supply of
goods and services.
5.5.2 The word “supply”, is defined in Section 7 of the CGST Act. As
per Section 7(1) of the said Act, “supply” includes -
(a) all forms of supply of goods or services or both such as sale, trans-
fer, barter, exchange, licence, rental, lease or disposal made or
agreed to be made for a consideration by a person in the course or
furtherance of business;
(b) …………;
(c) …………; and
(d) …………
(2) Notwithstanding anything contained in sub-section (1), -
(a) activities or transactions specified in Schedule III; or
(b) …………..
(3) Subject to the provisions of sub-sections (1) and (2),.........................
5.5.3 The term “Supply”, defined under Section 7 of the CGST Act, 2017
is an inclusive definition and not an exhaustive one and therefore it has very
wide connotations. Therefore, the activities of Applicant inasmuch as they are
obtaining conveyance from the promoter (Builder), managing, maintaining and
administering the property of the society, raising fund for achieving the objects
GST LAW TIMES  13th August 2020  125