Anticipatory Bail granted on conditions balancing presumption of innocence with investigative needs; passport surrender and regular attendance require...
Minimum Public Offer Requirements set tiered issuer-based allotment minima with mandatory staged public shareholding increases and exchange enforcemen...
Collection of member subscription and provision of services, including educational seminars and workshops for member doctors, fall within the definition of business under section 2(17)(e) because facilities or benefits supplied by an association to its members for consideration are expressly covered. Those member-related activities also constitute supply under section 7(1)(aa), which deems the association and its members to be separate persons and displaces the mutuality argument for GST purposes. The healthcare exemption was held inapplicable to these stand-alone member supplies, so the subscription fees and related services were taxable.
Collection of member subscription and provision of services, including educational seminars and workshops for member doctors, fall within the definition of business under section 2(17)(e) because facilities or benefits supplied by an association to its members for consideration are expressly covered. Those member-related activities also constitute supply under section 7(1)(aa), which deems the association and its members to be separate persons and displaces the mutuality argument for GST purposes. The healthcare exemption was held inapplicable to these stand-alone member supplies, so the subscription fees and related services were taxable.
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