https://www.taxtmi.com/article/detailed?id=16402 The doctrine of mutuality has long governed the tax treatment of transactions between associations and their members, because a person cannot make a taxable supply to oneself. Before GST, the Supreme Court held that member contributions to clubs or associations lacking an independent commercial character were not taxable, and that mutuality survived the Forty-Sixth Constitutional Amendment except for goods expressly deemed to be sales. Under GST, Section 7(1)(aa) sought to deem member transactions as supplies and override mutuality for welfare funds and member-benefit arrangements. en-us Tue, 12 May 2026 08:51:16 +0530 Fri, 15 May 2026 16:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16402 The doctrine of mutuality has long governed the tax treatment of transactions between associations and their members, because a person cannot make a taxable supply to oneself. Before GST, the Supreme Court held that member contributions to clubs or associations lacking an independent commercial character were not taxable, and that mutuality survived the Forty-Sixth Constitutional Amendment except for goods expressly deemed to be sales. Under GST, Section 7(1)(aa) sought to deem member transactions as supplies and override mutuality for welfare funds and member-benefit arrangements. Articles Goods and Services Tax - GST Tue, 12 May 2026 08:51:16 +0530 https://www.taxtmi.com/article/detailed?id=16402