Section

Why there is need of Section 7(1)(aa)

Supreme Court Calcutta Club Judgement

This requires clubs and associations to not to pay GST on contributions from Members which was hitherto held to be NOT a service by the Supreme Court based on the principle of mutuality.

What is Mutuality

It is based on the proposition that an organisation cannot derive income from itself.

Lets Start with the Intention of Law

Meaning of Business

Meaning of Person

Schedule 2 Clause 7

GST Applicability on Resident Welfare Associations

After that Amendment made as Section 7(1)(aa) with retrospective effect from 1st July 2017.

Thanks

CA Rahul Gupta