Provisions and Procedures under Goods and Service Tax Laws in relation to Societies
Provisions	Chargeability and Exemptions	Input Tax Credit	Returns and Assessments	Others

SAC Code and Tax Rate   Liability under RCM   Exemptions	Important ‐      A] Amounts collected from members under different heads to be considered as separate supply and can not be termed as composite supply or mixed supply.      B] Accordingly, conditions for Exemption need to be tested against each amount and not in total.
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