{"id":69703,"date":"2024-07-30T08:10:58","date_gmt":"2024-07-30T02:40:58","guid":{"rendered":""},"modified":"2024-07-30T08:10:58","modified_gmt":"2024-07-30T02:40:58","slug":"court-upholds-gst-on-services-by-associations-retrospective-application-from-july-1-2017-invalid-effective-january-1-2022","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69703","title":{"rendered":"Court Upholds GST on Services by Associations; Retrospective Application from July 1, 2017, Invalid; Effective January 1, 2022."},"content":{"rendered":"<p>Court Upholds GST on Services by Associations; Retrospective Application from July 1, 2017, Invalid; Effective January 1, 2022.<br \/>Case-Laws<br \/>GST<br \/>Doctrine of mutuality &#8211; Levy of GST on services provided by association to members &#8211; Constitutional validity of relevant provisions of Central and State GST Acts questioned &#8211; Held, provisions are within legislative competence and do not violate fundamental rights or principles of taxation &#8211; However, retrospective operation from 01.07.2017 not perm<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=79905\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Court Upholds GST on Services by Associations; Retrospective Application from July 1, 2017, Invalid; Effective January 1, 2022.Case-LawsGSTDoctrine of mutuality &#8211; Levy of GST on services provided by association to members &#8211; Constitutional validity of relevant provisions of Central and State GST Acts questioned &#8211; Held, provisions are within legislative competence and do not violate &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69703\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Court Upholds GST on Services by Associations; Retrospective Application from July 1, 2017, Invalid; Effective January 1, 2022.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69703","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69703","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69703"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69703\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69703"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69703"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}