Levy of GST— Section 7 of CGST Act— In the instant case, the applicant is a club which is engaged in providing various services such as short term accommodation, restaurant, recreational services and is having GST registration.

 The applicant intends to seek clarification on the applicability of GST on various services provided by club to its members in light of recent decision given by the Hon'ble Supreme Court in the case of state of west Bengal & others vs Calcutta Club Limited in civil appeal No. 4184 of 2009.

The present application for advance ruling is being filed to confirm the applicability of GST on services provided by club to its members in light of the decision given by the Apex Court.

A retrospective amendment (w.e.f. July 1, 2017) has been made vide Finance Act, 2021 by inserting a new clause '(aa)' after clause (a), in section 7(1) of the CGST Act to widen the scope of term 'supply' by including therein activities or transactions of supply of goods or services or both between any person (other than individual) to its members or constituents or vice versa for cash, deferred payment or other valuable consideration.

Held that— we are in conclusion that the Services provided by the Club to its members is taxable as per clause (aa) of sub-section (1) of section 7 of the CGST Act, 2017 w.e.f. July 1, 2017.