Mutuality doctrine shields club-member transactions from GST; statutory deeming fiction held unconstitutional, retrospective levy invalid. The Kerala High Court held that the doctrine of mutuality insulates transactions between an association and its members from GST because the concepts of ... Summary
Mutuality doctrine shields club-member transactions from GST; statutory deeming fiction held unconstitutional, retrospective levy invalid.
The Kerala High Court held that the doctrine of mutuality insulates transactions between an association and its members from GST because the concepts of "supply" and "service" require distinct persons; statutory deeming provisions treating associations and members as separate persons are ultra vires Article 246A and related constitutional provisions, and retrospective application of those amendments is invalid as unfair and contrary to the rule of law.
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