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VAT - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Doctrine of mutuality - club and association service - Sale - ...

VAT and Sales Tax

January 9, 2023

Doctrine of mutuality - club and association service - Sale - foods and drinks provided to the members of the club - As the matter is no more res integra and the Apex Court has clarified that Sub-clause (f) of Article 366 (29-A) does not apply to the member's club and it is not disputed that the revisionist is a club incorporated and is serving foods and drinks to its members, it is not covered under the definition of Section 2 (h) of the Act of 1948, as held by the Tribunal - Demand set aside - HC

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