mutuality

Is mutuality a right or duty for any club formed u/s 8 of Companies act? can any club say that we don't follow mutuality and simply doing business ?

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  Amendment of the GST Law to apply for Clubs and Associations

Apropos of the Question and Answer @ https://itatonline.org/digest/qa/is-collection-of-gst-by-mc-of-housing-associations-not-highly-objectionable-hence-to-be-stopped/ STATES have the power to levy GST on ‘supply of goods’ ; whereas the CENTRE ‘s power  is restricted to levy tax only on ‘supply of services’ . As such, the 2020-21 GST Law Amendment, according to a view, rightly canvassed so, in so far as it imposes GST Levy on Clubs and Associations, by a deeming provision, cannot become effective  in any State unless and until there is an independent Notification issued by that State . Premised so, the point of grave doubt is, besides the applicable MUTUALITY PRINCIPLE ,- whether…

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  What is the principle of mutuality ?

Is it true that in a mutual concern, it can be said that there is no service element as no one can trade with himself? Any case law to support this proposition?

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