Whether the collection of corpus fund from members for the purpose of meeting future capital expenditure amounts to a “supply” under Section 7 of the CGST Act, 2017 | What shall be the applicable time of supply for the purpose of payment of GST-whether GST is payable at the time of collection of such corpus amount from members or at the time of its actual utilisation for capital expenditure – In re: Apartment Owners Association of Raj Lake View – Karnataka AAR (GST)