Chit fund tax treatment

Dear Members, I have couple of doubts with respect to operation of Chit funds, please provide your valuble view on the same: 1) Whether subscribers dividend is liable for GST in the hands of the subsriber? 2) Does TDS attracts on organizer commission charges? 3) Whether GST on organizer commission charges is allowable as Input tax credit? 4) Whether organizer commission charges are allowable expenditure under income tax act?