https://www.taxtmi.com/caselaws?id=371231 Membership and subscription receipts from a club or association constitute business under GST where members receive facilities and benefits such as meetings, conventions, networking and related organisational activities in return for consideration. Those receipts are therefore consideration for a supply of services, and the activity cannot be treated as purely charitable where the charitable exclusion does not cover the full operation. Ancillary receipts from advertising, sponsorship and similar activities are also business transactions incidental to the main activity and hence taxable supplies. Sale of souvenirs is treated separately as a supply of goods. Membership-related receipts fall under SAC Heading 99959 and advertising-related services under SAC Heading 99836. en-us Mon, 26 Nov 2018 00:00:00 +0530 Thu, 27 Feb 2025 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371231 Membership and subscription receipts from a club or association constitute business under GST where members receive facilities and benefits such as meetings, conventions, networking and related organisational activities in return for consideration. Those receipts are therefore consideration for a supply of services, and the activity cannot be treated as purely charitable where the charitable exclusion does not cover the full operation. Ancillary receipts from advertising, sponsorship and similar activities are also business transactions incidental to the main activity and hence taxable supplies. Sale of souvenirs is treated separately as a supply of goods. Membership-related receipts fall under SAC Heading 99959 and advertising-related services under SAC Heading 99836. Case-Laws GST Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371231