https://www.taxtmi.com/highlights?id=79905 Doctrine of mutuality - Levy of GST on services provided by association to members - Constitutional validity of relevant provisions of Central and State GST Acts questioned - Held, provisions are within legislative competence and do not violate fundamental rights or principles of taxation - However, retrospective operation from 01.07.2017 not permissible, provisions to have prospective effect from 01.01.2022 - Each activity of association to be examined independently to determine if it involves supply of goods/services for GST levy - Writ petitions dismissed with above observations. en-us Tue, 30 Jul 2024 08:10:58 +0530 Tue, 30 Jul 2024 08:10:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79905 Doctrine of mutuality - Levy of GST on services provided by association to members - Constitutional validity of relevant provisions of Central and State GST Acts questioned - Held, provisions are within legislative competence and do not violate fundamental rights or principles of taxation - However, retrospective operation from 01.07.2017 not permissible, provisions to have prospective effect from 01.01.2022 - Each activity of association to be examined independently to determine if it involves supply of goods/services for GST levy - Writ petitions dismissed with above observations. Highlights GST Tue, 30 Jul 2024 08:10:58 +0530 https://www.taxtmi.com/highlights?id=79905