Services provided by Ranchi Club are governed by principal of mutuality

In re Ranchi Club Limited (GST AAR Jharkhand)

Once it has been established that the applicant is not doing any business in terms of section 2(17) of the CGST Act, 2017, it can be deduced that activities carried out by the applicant would not come under the scope of supply as envisaged under section 7(1) of the CGST Act, 2017.

With regard to the contention that the applicant is governed by the principal of mutuality, the applicant submitted that the Club was established for non – profit motive an

Please become a Premium member. If you are already a Premium member, login here to access the full content.