Supply under GST — the applicant, seeking an advance ruling in respect of the following questions.

1) Whether the activities carried out by the applicant for its members qualify as “supply” under the definition of Section 7 of the CGST Act, 2017.

2) If the activities of the applicant are treated as “supply” under CGST Act, 2017 then whether the applicant has correctly discharged the GST as per the illustrative copy of the invoice generated by the Applicant?

we find that the applicant is making supply to its members and receiving consideration for the same. we are of the opinion that all the conditions is stipulated for considering the activities of applicant as “Supply” under the GST Law have been fulfilled.

We observe in the instant case that, the second question which has been raised by the applicant is not pertaining to any of the matters mentioned in Section 97(2) of the GST Act. In other words, Section 97(2), which encompasses the questions, for the ruling by this Authority does not deal with the issue of whether the applicant has correctly discharged the GST as per the illustrative copy of the invoice generated. We find that this question does not pertain to any matter in respect of which an Advance Ruling can be sought under the GST Act.—Apsara Co-Operative Housing Society Limited, In Re… [2020] 22 TAXLOK.COM 138 (AAR-Maharashtra)