Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
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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