SME Chatroom: No interest liability due on retrospective amendment

However, it would help all persons concerned if the CBIC issues a clarification in this regard

We refer to the retrospective insertion of Section 7(1)(aa) in the CGST Act, 2017, along with an explanation that effectively makes clubs and associations liable to pay GST on the services provided to their members with effect from July 1, 2017. Are they liable to pay interest on the GST payable?

In the case of Star India Pvt. Ltd. vs Commissioner of Central Excise, Mumbai and Goa [2006(1) STR 73 (SC)], the Supreme Court held that “it is well established that while it is permissible for the legislature to retrospectively legislate, such retrospectivity is normally not permissible to create an