https://www.taxtmi.com/caselaws?id=788541 Activities of a members' association involving collection of subscription, provision of member services, and conduct of educational seminars and workshops for member doctors fall within the inclusive definition of business under GST. The deeming fiction in section 7(1)(aa), treating the body and its members as separate persons, brings those member transactions within the scope of supply and displaces the mutuality objection for such dealings. Member subscription fees collected from members are therefore taxable as supply under GST. en-us Tue, 03 Mar 2026 00:00:00 +0530 Tue, 24 Mar 2026 08:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788541 Activities of a members' association involving collection of subscription, provision of member services, and conduct of educational seminars and workshops for member doctors fall within the inclusive definition of business under GST. The deeming fiction in section 7(1)(aa), treating the body and its members as separate persons, brings those member transactions within the scope of supply and displaces the mutuality objection for such dealings. Member subscription fees collected from members are therefore taxable as supply under GST. Case-Laws GST Tue, 03 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788541