Inter-entity supplies between non-individual entities and their members are treated as taxable supplies under the amendment. Clause (aa) deems activities or transactions by a person other than an individual to its members or constituents, or vice versa, for cash, deferred payment or other valuable consideration to be supplies; it treats the person and its members or constituents as two separate persons and their inter se activities as supplies between them, with a clarification that this applies notwithstanding any other law or judicial, tribunal or authority decision and is effective from the stated commencement.