Tax on Clubs and Societies | Supreme Court has Good News !
Larger Bench of Supreme Court in a recent landmark ruling of State of West Bengal & Ors. v. Calcutta Club Ltd. has held that club cannot be treated as separate in law from their members and no sale can take place between a club and its members. Before this judgement, it had always been disputed whether an association and its members are distinct or are the same. The judgement will have far reaching implication under GST law as well.
In this context, find attached our article titled “Tax on Clubs and Societies – Supreme Court has Good News !” authored by our Managing Partner, Mr. Puneet Bansal, and Senior Associate, Ms. Aasmee Mangla.