Eye Share: Taxability of Unincorporated JV/AOP service transactions with its members

Aug 26,2019

Taxability of service transactions between un-incorporated Joint Venture (UJV)/Association of Persons (AOPs) and its members inter-se has been a matter of debate in both, pre and post GSTregimes. Mr. K Srinivasan (Senior Associate, RANK Associates and Former IRS), asserts that Circular No. 35/9/2018-GST dated March 05, 2018 simply draws an analogy of Para 7 of Schedule II of CGST Act to provisions in sub-clause (e) of clause (29-A) of A...

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