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    <title>GST leviable on services provided by Club or Association to its members retrospectively w.e.f. July 01, 2017</title>
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    <description>The amendment expands the definition of supply to include activities or transactions between a person (other than an individual) and its members or constituents for consideration and deems the person and its members to be separate persons, expressly overriding other laws and precedents; Paragraph 7 of Schedule II is omitted. These changes, made retrospective to July 1, 2017, bring supplies by clubs and associations to members within the GST ambit and negate the mutuality principle that previously excluded such transactions from tax.</description>
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      <description>The amendment expands the definition of supply to include activities or transactions between a person (other than an individual) and its members or constituents for consideration and deems the person and its members to be separate persons, expressly overriding other laws and precedents; Paragraph 7 of Schedule II is omitted. These changes, made retrospective to July 1, 2017, bring supplies by clubs and associations to members within the GST ambit and negate the mutuality principle that previously excluded such transactions from tax.</description>
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