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No GST on subscription fees, Principle of Mutuality remains until amendment is notified

May 11, 2021[2021] 127 166 (AAR - KARNATAKA)

GST : Where members of applicant club contribute by way of subscription fees and infrastructure development fund which is used for purposes of provision of services and foods and a reading room, library, chambers for accommodating family and guests, etc., it is held that unless the amendment under section 7 of the CGST Act, 2017 is notified the applicant is not liable to pay GST on subscription fees and infrastructure development fund collected from members on the basis of principle mutuality.

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