Scope of Supply— Section 7 of CGST Act— In the instant case, the applicant sought Advance Ruling on the following questions/issues:-

(i) Whether the service provided by the assessee to its members come within the definition of 'Supply' as envisaged under the Central/ Jharkhand Goods and Services Tax Act, 2017?

(ii) Whether the assessee is governed by the principal of mutuality?

(iii) Whether the assessee and its members are one and same?

The moot issue in the present case is whether the service provided by the assessee to its members come within the definition of 'Supply' as envisaged under the Central/ Jharkhand Goods and Services Tax Act, 2017 or not. In other words, whether the transaction between the applicant and its members can be construed as supply as envisaged under section 7 of the CGST Act, 2017, or otherwise.

Held that— The service provided by the applicant to its members do not come within the definition of 'Supply' as envisaged under the Central/ Jharkhand Goods and Services Tax Act, 2017. The applicant is governed by the principal of mutuality.