1. Whether the applicant is eligible to avail the benefit of Notification No. 14/2018 – Central tax dted 26.07.2018 as the non-profit association registered under any law engaged for the welfare of farmers vide serial no. 77A, Heading 9995?
2. Whether the doctrine of mutuality as laid down by supreme court in various cases is applicable in our case?
3. It is clear that the Finance Act, 1994 (as amended from time to time) does not abrogate or do away with the doctrine of mutuality. The question that now need to be answered is whether the introduction of GST abrogates or does away with the doctrine of mutuality as laid down by the Supreme Court in various cases.
4. Is the applicant – association a person distinct from the member or a related person?
5. Is there a transaction between the applicant-association and its members which are covered under Section 7(1) (a), (c) or (d) of Central Goods and Services Tax Act, 2017,
