Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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.
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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