https://www.taxtmi.com/article/detailed?id=14915 The Finance Act 2021 amended the definition of supply to include transactions between persons other than individuals and their members or constituents, with a deeming explanation purporting retrospective effect to the GST commencement; however, because the government notified an appointed day for the amendment's operation, tax cannot validly be demanded from Residents' Welfare Associations for periods prior to that appointed date according to the author's analysis and judicial positions prevailing through 31/12/2021. en-us Sat, 02 Aug 2025 07:25:54 +0530 Sat, 02 Aug 2025 07:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14915 The Finance Act 2021 amended the definition of supply to include transactions between persons other than individuals and their members or constituents, with a deeming explanation purporting retrospective effect to the GST commencement; however, because the government notified an appointed day for the amendment's operation, tax cannot validly be demanded from Residents' Welfare Associations for periods prior to that appointed date according to the author's analysis and judicial positions prevailing through 31/12/2021. Articles Goods and Services Tax - GST Sat, 02 Aug 2025 07:25:54 +0530 https://www.taxtmi.com/article/detailed?id=14915