Case-Laws – GST – Highlights – 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 permissible, provisions to have prospective effect from 01.01.2022 – Each activity of association to be examined independently to determine if it involves supply of goods/services for GST levy – Writ petitions dismissed with above observations. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax
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