Hon’ble Kerala HC Upholds Tax on supplies by Clubs and Associations to its Members

Hon’ble Kerala HC Upholds Tax on supplies by Clubs and Associations to its Members; Mutuality not a bar under GST

The Hon’ble Kerala High Court upheld the amendment that imposes tax on services provided by clubs and associations to their members.

The court held that the Parliament and the State Legislatures have the power to make laws to tax the supply of goods and services, regardless of the principle of mutuality.

However, the court upheld the challenge to the retrospective application of the above and held its application prospective.

reference – WP 21297/2023