https://www.taxtmi.com/caselaws?id=415152 The court held that the activities of collecting contributions and spending on meeting and administrative expenses constitute 'business' under Section 2(17) of the CGST Act, 2017. Contributions from members for weekly meetings and administrative expenses were deemed as a 'supply' under the CGST Act, 2017. The court clarified that the principle of mutuality does not exempt the applicant from GST liability, as the fees collected from members are considered consideration for the services provided by the club. 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=415152 The court held that the activities of collecting contributions and spending on meeting and administrative expenses constitute 'business' under Section 2(17) of the CGST Act, 2017. Contributions from members for weekly meetings and administrative expenses were deemed as a 'supply' under the CGST Act, 2017. The court clarified that the principle of mutuality does not exempt the applicant from GST liability, as the fees collected from members are considered consideration for the services provided by the club. Case-Laws GST Mon, 22 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415152