Topic

Publish Date

GST on Clubs/Societies and Their Members: Has Mutuality Lost Its Place?

Clubs and societies—be it social, recreational, or sports-oriented—have long been structured around the principle of mutuality. Members pool resources for collective benefit, and the entity merely manages these funds to provide facilities or services. For decades, this relationship was considered non-commercial, insulating such transactions from tax. However, the advent of the Goods and Services Tax (GST) regime,................... Read More

Particulars

One liner

Kerala High Court

Indian Medical Association

Section 2(17)(e) and Section 7(1)(aa) and the Explanation thereto of the CGST & KGST Act, 2017 are declared as unconstitutional and void being ultra vires the provisions of Article 246A read with Article 366 (12A) and Article 265 of the Constitution of India, principle of mutuality would insulate services rendered by a Club/Association to its members from the levy of GST on supply of services.