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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Provision of facilities by clubs treated as supply under GST, bringing member services within the definition of business.</h1> Provision of facilities or goods and services by a club, association, society or similar body to its members constitutes a supply and falls within the scope of 'business' under the statutory definition, making such member-facing transactions taxable under the GST framework.

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