GST service querry

This query is : Resolved

Gaurav Swami (Querist)
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04 December 2019 I own a retail FMCG shop chain having total 12 shops at different locations. I am planning to start a membership program through android app., in which a member-customers is required to pay a sum of Rs. 5000/- (inc. Rs- 50/- registration charge) in lumpsum and in return member will get Rs. 450 per month for shopping at my retail chain for 13 months hence will get Rs. 5850/- in total along with some other discounts and cashbacks etc. Now I want to know if I have to pay the GST on extra bonus of Rs. 850 or whole Rs. 5000 or no GST at all as the GST is payable on goods as per applicable HSN.If yes, then please tell the SAC code also.

JATIN DUGGAL

JATIN DUGGAL (Expert)
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05 December 2019 on Registration Charges of Rs. 50/- GST to be paid upfront as being received in lieu of service and hence supply. With respect to balance amount, the same to be taxed in accordance with voucher provisions, if the amount can be used for only one particular supply then tax to be paid at the time of issuance of vouchers otherwise at the time of redemption.