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    <title>GST on membership fee paid by truck owner to its association (Truck Owner s Association)</title>
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    <description>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.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=116836</link>
      <description>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.</description>
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