Member Services by Clubs Now Taxable Under GST: Section 7(1)(aa) Makes Club-Member Transactions Supply from July 2017
Case-Laws
GST
Services provided by clubs to members are subject to GST following the retrospective amendment via Finance Act 2021, which inserted Section 7(1)(aa) into CGST Act effective July 1, 2017. This amendment explicitly includes transactions between clubs/associations and their members within the scope of taxable supply, overriding the principle of mutuality estab
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