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of <h1>Club Services to Members Considered Taxable Supply Under Section 2(17) of Model GST Law</h1> Provision of services or goods by a club, association, or society to its members is considered a supply under the definition of 'business' as outlined in section 2(17) of the Model GST Law (MGL). This interpretation is consistent with the GST FAQ dated September 21, 2016, indicating that such transactions are subject to taxation under the Goods and Services Tax framework.
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