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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>Supply by clubs and associations: provision of facilities to members treated as taxable supply under GST law.</h1> Provision of facilities by a club, association, society or similar body to its members is treated as a supply and forms part of the entity's business, thereby bringing such member-facing services and goods within the GST framework for tax treatment.

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