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of Services provided by clubs to members are subject to GST following the retrospective amendment via Finance Act 2021, which inserted Section 7(1)(aa) into CGST Act effective July 1, 2017. This amendment explicitly includes transactions between clubs/associations and their members within the scope of taxable supply, overriding the principle of mutuality established in WB v. Calcutta Club Ltd. The amendment deems clubs and their members as distinct persons, nullifying the previous SC ruling's applicability. The deletion of Para 7 from Schedule II and addition of an explanation clause gives this amendment precedence over any contrary judicial interpretations. Consequently, all club services to members are GST-liable from July 2017 onwards.
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