Plea before Madras High Court challenges levy of GST on incorporated clubs

The levy of goods and services tax (GST) on incorporated clubs has been challenged before the Madras High Court as unconstitutional by the Ooty-based  Ootacamund Club . The provisions of the Central GST Act, to the extent that they seek to levy goods and services tax on " members’ club in an incorporated form"  are  ultra vires  the Constitution of India, the petitioner asserts…