New Delhi, Feb 15 (TIWN) Members of clubs, including sporting bodies and professional institutions will now have to fully comply with tax regulations and pay GST for any goods and service they receive from facilities to which they themselves are members or constituents.

The Finance Ministry has introduced amendments in the Central GST Act through the Finance Bill, 2021 proposing levy of tax on activities or transactions involving supply of goods or services by any person, other than an individual, to its members or constituents or vice-versa, for cash, deferred payment or other valuable consideration.