Doctrine of mutuality - Levy of GST on services provided by ...

Doctrine of mutuality - GST on services by association to members - Provisions valid, but retrospective effect impermissible. Prospective from 01.01.2022. Case-by-case examination required.

Case Laws GST

July 30, 2024

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.

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Doctrine of mutuality - Levy of GST on services provided by ...

Doctrine of mutuality - GST on services by association to members - Provisions valid, but retrospective effect impermissible. Prospective from 01.01.2022. Case-by-case examination required.

Case Laws GST

July 30, 2024

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