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

Court Upholds GST on Services by Associations; Retrospective Application from July 1, 2017, Invalid; Effective January 1, 2022.

July 30, 2024

Case Laws GST HC

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 ...

Court Upholds GST on Services by Associations; Retrospective Application from July 1, 2017, Invalid; Effective January 1, 2022.

July 30, 2024

Case Laws GST HC

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