Case LawRAJ/AAR/2021-22/23
UMED Club ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- September 27, 2021
- Type:
- Advance Ruling
- Members:
- J P Meena, M S Kavia
Subject
GST is payable on the services provided by clubs to their members
Supply
Summary
A retrospective amendment (w.e.f. July 1, 2017) has been made vide Finance Act, 2021 by inserting a new clause '(aa)' after clause (a), in Section 7(1) of the CGST Act to widen the scope of term 'supply' by includin…