Kerala HC Upholds GST on supplies by Clubs, Associations to its Members

The Kerala High Court has upheld the imposition of GST on supplies made by clubs and associations to their members. The ruling is based on the Supreme Court's decision in Calcutta Club Limited, affirming that these supplies constitute "supply" under GST law. The petitioners argued that clubs and members are the same, citing the doctrine of mutuality, but the court dismissed this, stating that post the 46th Constitutional Amendment, supplies by clubs are taxable. The court emphasized that legislative changes have clearly defined such transactions as taxable supplies under GST. This ruling reinforces that transactions between clubs and their members are subject to GST, aligning with the amended legal framework.