https://www.taxtmi.com/caselaws?id=768958 Kerala HC declared amendments to Sections 2(17)(e) and 7(1)(aa) of CGST Act 2017 and KGST Act 2017 unconstitutional and void. The court held that GST levy on services rendered by clubs/associations to members violates the principle of mutuality, as Constitution Article 246A uses "supply" without artificial meaning including deemed supply. The amendments creating deemed supply without corresponding deemed service definition failed constitutional test. Retrospective operation of amendments was ruled illegal as it violated Rule of Law principles by taxing entities without prior opportunity to collect tax from service recipients. en-us Fri, 11 Apr 2025 00:00:00 +0530 Tue, 15 Apr 2025 18:07:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768958 Kerala HC declared amendments to Sections 2(17)(e) and 7(1)(aa) of CGST Act 2017 and KGST Act 2017 unconstitutional and void. The court held that GST levy on services rendered by clubs/associations to members violates the principle of mutuality, as Constitution Article 246A uses "supply" without artificial meaning including deemed supply. The amendments creating deemed supply without corresponding deemed service definition failed constitutional test. Retrospective operation of amendments was ruled illegal as it violated Rule of Law principles by taxing entities without prior opportunity to collect tax from service recipients. Case-Laws GST Fri, 11 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768958