The recent decision of three-member bench of Honourable Supreme Court in the matter of Calcutta Club Limited[1] with respect to the concept of mutuality in tax laws has ignited more concerns rather settling the dust. The said decision has great impact on the current goods and service tax regime, (GST) where the clubs might take this judgement as a precedent and stop paying tax, which may give birth to another round of decades of litigation. This article tries to deal with the concept of Mutuality and its applicability under the GST regime.