https://www.taxtmi.com/caselaws?id=756228 The Kerala HC dismissed constitutional challenges to Section 7(1)(aa) of the Central GST Act, 2017, which levies GST on services provided by associations to members, overriding the doctrine of mutuality. The court held the amendment was within legislative competence and did not violate fundamental rights. However, the court ruled the provision should apply prospectively from 01.01.2022, not retrospectively from 01.07.2017, as the mutuality principle was well-established when GST was introduced. The assessing authority must examine each activity independently to determine if it involves supply of goods/services subject to GST. en-us Tue, 23 Jul 2024 00:00:00 +0530 Mon, 29 Jul 2024 21:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756228 The Kerala HC dismissed constitutional challenges to Section 7(1)(aa) of the Central GST Act, 2017, which levies GST on services provided by associations to members, overriding the doctrine of mutuality. The court held the amendment was within legislative competence and did not violate fundamental rights. However, the court ruled the provision should apply prospectively from 01.01.2022, not retrospectively from 01.07.2017, as the mutuality principle was well-established when GST was introduced. The assessing authority must examine each activity independently to determine if it involves supply of goods/services subject to GST. Case-Laws GST Tue, 23 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756228