Uncertainty persists over GST levy on supplies by clubs to members

The Supreme Court, on October 3, 2019, has ordered that the supply of food or beverages or any services by a club to its members do not form a sale transaction and thus concluded that there’s no requirement to collect sales tax or service tax in such cases. This raises questions over whether the rationale applied by the Supreme Court in the present case becomes applicable under GST (Goods and Serv…