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    <title>GST on fee collected by 12AA AOP/BOI from its members</title>
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    <description>Membership subscriptions and participation fees charged by a 12AA-registered AOP constitute taxable supplies under GST when consideration is for goods or services; lifetime membership and member-only programme fees are taxable, as are conference participation fees. Sponsorship payments received from corporate or partnership entities are taxable but taxable under the reverse charge mechanism when applicable. The three specified activities do not meet the Entry No.1 charitable-activities exemption criteria as described.</description>
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      <description>Membership subscriptions and participation fees charged by a 12AA-registered AOP constitute taxable supplies under GST when consideration is for goods or services; lifetime membership and member-only programme fees are taxable, as are conference participation fees. Sponsorship payments received from corporate or partnership entities are taxable but taxable under the reverse charge mechanism when applicable. The three specified activities do not meet the Entry No.1 charitable-activities exemption criteria as described.</description>
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