GST Not Applicable on Club Services Provided to Its Members: Kerala High Court
In a landmark decision delivered on April 11, 2024, the Kerala High Court ruled that welfare schemes and services provided by clubs to their own members are not subject to taxation under the Goods and Services Tax (GST) laws. The division bench comprising Justice AK Jayasankaran Nambiar and Justice Easwaran S struck down the amendments made to Section 2(17)(e) and Section 7(1)(aa) of the Central GST Act, 2017 and the…
