Exemption from GST for Residential Welfare Association - An Update

CA Roopa Nayak , Last updated: 12 August 2019  
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Background In the past under erstwhile service tax laws, several of the RWAs had been citing mutuality concept to claim exclusion from tax net. The doctrine of mutuality states that when the contributors and the beneficiaries are the same, whereby the services are provided by members for themselv

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CA Roopa Nayak
(Specialized in Indirect Taxes)
Category GST   Report

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