https://www.taxtmi.com/caselaws?id=399831 An alumni association's collections from members and receipts for member-related activities were treated as consideration for services, because the association provided identifiable facilities and benefits such as networking, meetings, seminars, reunions, publications and websites. The Authority applied the GST scope of supply to club or association services and treated the association and its members as separate persons; the activity therefore constituted a taxable supply of services. As those taxable receipts were included in turnover, and the turnover exceeded the compulsory registration threshold, the association was held liable to obtain GST registration. en-us Tue, 12 May 2020 00:00:00 +0530 Thu, 20 Mar 2025 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399831 An alumni association's collections from members and receipts for member-related activities were treated as consideration for services, because the association provided identifiable facilities and benefits such as networking, meetings, seminars, reunions, publications and websites. The Authority applied the GST scope of supply to club or association services and treated the association and its members as separate persons; the activity therefore constituted a taxable supply of services. As those taxable receipts were included in turnover, and the turnover exceeded the compulsory registration threshold, the association was held liable to obtain GST registration. Case-Laws GST Tue, 12 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399831