https://www.taxtmi.com/caselaws?id=415151 The authority ruled that the amounts collected as membership subscription and admission fees from members by the applicant club are considered as a supply of services under GST. The authority found that the club and its members are distinct persons, and the fees received are considered as consideration for the supply of goods/services. The principle of mutuality was deemed inapplicable following an amendment to the GST Act, settling the issue. The activities provided to members were classified as services falling within the definition of "business," making the amounts received taxable as a supply of services. en-us Mon, 22 Nov 2021 00:00:00 +0530 Thu, 27 Mar 2025 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415151 The authority ruled that the amounts collected as membership subscription and admission fees from members by the applicant club are considered as a supply of services under GST. The authority found that the club and its members are distinct persons, and the fees received are considered as consideration for the supply of goods/services. The principle of mutuality was deemed inapplicable following an amendment to the GST Act, settling the issue. The activities provided to members were classified as services falling within the definition of "business," making the amounts received taxable as a supply of services. Case-Laws GST Mon, 22 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415151