https://www.taxtmi.com/caselaws?id=418903 AAR Rajasthan ruled that services provided by clubs to members are taxable under GST despite the doctrine of mutuality. The Finance Act 2021 retrospectively amended Section 7(1) of CGST Act by inserting clause (aa) effective July 1, 2017, expanding the scope of supply to include transactions between clubs/associations and their members for consideration. The amendment deleted Para 7 of Schedule II and added an explanation deeming clubs and members as separate persons, overriding existing laws and court judgments. Club services to members became taxable from July 1, 2017. en-us Mon, 27 Sep 2021 00:00:00 +0530 Tue, 01 Apr 2025 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418903 AAR Rajasthan ruled that services provided by clubs to members are taxable under GST despite the doctrine of mutuality. The Finance Act 2021 retrospectively amended Section 7(1) of CGST Act by inserting clause (aa) effective July 1, 2017, expanding the scope of supply to include transactions between clubs/associations and their members for consideration. The amendment deleted Para 7 of Schedule II and added an explanation deeming clubs and members as separate persons, overriding existing laws and court judgments. Club services to members became taxable from July 1, 2017. Case-Laws GST Mon, 27 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418903