Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
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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