https://www.taxtmi.com/caselaws?id=382920 Membership subscription and admission fees collected by a club from its members were held taxable under GST as consideration for supply of services. The Authority rejected the mutuality-based objection and treated the club's provision of facilities and benefits to members as falling within the statutory definition of supply and business. Input tax credit on banquet and catering services used for members' meetings and events was denied because food and beverage credit is blocked unless the inward supply is used for outward taxable supply of the same category or as part of a taxable composite or mixed supply, which was not established on the facts. en-us Tue, 30 Apr 2019 00:00:00 +0530 Mon, 10 Mar 2025 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382920 Membership subscription and admission fees collected by a club from its members were held taxable under GST as consideration for supply of services. The Authority rejected the mutuality-based objection and treated the club's provision of facilities and benefits to members as falling within the statutory definition of supply and business. Input tax credit on banquet and catering services used for members' meetings and events was denied because food and beverage credit is blocked unless the inward supply is used for outward taxable supply of the same category or as part of a taxable composite or mixed supply, which was not established on the facts. Case-Laws GST Tue, 30 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382920