AAAR: Society/Clubs’s activities constitute ‘supply’, liable to GST, ‘Mutuality Principle’ inapplicable; Affirms AAR

Maharashtra AAAR upholds AAR order and finds that various sorts of activities undertaken by Appellant like management, maintenance, administration of the society property etc. amounts to supply under section 7 (1) (a); Holds that provision of any facilities or benefits by a club, association or society to its members against a subscription or any other consideration would be construed as ‘business’ as per section 2 (17) of the CGST Act; Distinguishes Appellant’s relianc...