https://www.taxtmi.com/article/detailed?id=12833 The Kerala High Court upheld the GST amendment but limited its operation prospectively from 01-01-2022 and confined taxability to contributions made for supply of goods or services. Consequently, clubs and associations can claim refunds for GST paid on member contributions prior to 01-01-2022 and for post-2022 contributions that were not for supply. Where tax was not separately collected, unjust enrichment will not ordinarily bar refunds. Clubs may remit tax with interest where liable, and consider paying under protest while seeking higher forum review and administrative relief. en-us Thu, 01 Aug 2024 20:45:17 +0530 Thu, 01 Aug 2024 20:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12833 The Kerala High Court upheld the GST amendment but limited its operation prospectively from 01-01-2022 and confined taxability to contributions made for supply of goods or services. Consequently, clubs and associations can claim refunds for GST paid on member contributions prior to 01-01-2022 and for post-2022 contributions that were not for supply. Where tax was not separately collected, unjust enrichment will not ordinarily bar refunds. Clubs may remit tax with interest where liable, and consider paying under protest while seeking higher forum review and administrative relief. Articles Goods and Services Tax - GST Thu, 01 Aug 2024 20:45:17 +0530 https://www.taxtmi.com/article/detailed?id=12833