https://www.taxtmi.com/caselaws?id=766175 The AAR Rajasthan ruled that GST is leviable on services provided by clubs to members. Initially, the SC in State of West Bengal vs Calcutta Club Limited held that service tax was not applicable under the erstwhile regime due to mutuality principles. However, the 39th GST Council recommended retrospective amendments to overcome this principle. The Finance Act 2021 inserted clause 7(1)(aa) in the CGST Act with retrospective effect from July 1, 2017, specifically including transactions between associations and members as taxable supply. The amendment includes an overriding provision that supersedes court judgments, making club services to members taxable under GST. en-us Mon, 02 Dec 2024 00:00:00 +0530 Wed, 04 Jun 2025 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766175 The AAR Rajasthan ruled that GST is leviable on services provided by clubs to members. Initially, the SC in State of West Bengal vs Calcutta Club Limited held that service tax was not applicable under the erstwhile regime due to mutuality principles. However, the 39th GST Council recommended retrospective amendments to overcome this principle. The Finance Act 2021 inserted clause 7(1)(aa) in the CGST Act with retrospective effect from July 1, 2017, specifically including transactions between associations and members as taxable supply. The amendment includes an overriding provision that supersedes court judgments, making club services to members taxable under GST. Case-Laws GST Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766175