Court Upholds GST on Services by Associations; Retrospective Application from July 1, 2017, Invalid; Effective January 1, 2022.
Case-Laws
GST
Doctrine of mutuality – Levy of GST on services provided by association to members – Constitutional validity of relevant provisions of Central and State GST Acts questioned – Held, provisions are within legislative competence and do not violate fundamental rights or principles of taxation – However, retrospective operation from 01.07.2017 not perm
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