GST on membership fee paid by truck owner to its association (Truck Owner's Association)

[Ayub Mohammad]

Truck owners pay an annual membership fee to Truck Owners' Association of their area. If such membership fee attracts GST?

[KASTURI SETHI]

Conditional exemption is available. See serial no.77A of Notification No.12/17-CT(R) dated 28.6.17 as amended vide Notification No.14/18-CT(R) dated 26.7.2018 effective from 27.7.18. If membership fee is less than ₹ 1000/- per member per year, exemption is available. Go through above notifications. Notification No.14/18-CT(Rate) amends original Notification No.12/17-CT(R) dated 28.6.17.

[Ganeshan Kalyani]

I agree with Sri Kasturi Sir's view.

AI Summary

Conditional exemption for association membership fees - fees below the prescribed annual threshold may be GST-exempt. Annual membership fees paid by truck owners to their association are subject to a conditional exemption: subscriptions below the prescribed annual per-member threshold qualify for exemption from GST under the amended notification, while fees exceeding that threshold should be treated as potentially taxable supplies, pending compliance with conditions specified in the amendment.