https://www.taxtmi.com/article/detailed?id=16370 GST treatment of Bar Associations turns on the statutory expansion of supply and the deeming fiction that treats an association and its members as distinct persons. Bar Associations, professional bodies and similar member-based organisations fall within the definition of "person" under the CGST Act, and subscriptions, seminar fees, event charges and other member collections are ordinarily linked to facilities or benefits provided for consideration and therefore may constitute taxable supplies. The article also notes the restricted scope of the housing-society exemption and the continuing debate over the constitutional validity of the deeming provision. en-us Thu, 07 May 2026 07:09:14 +0530 Thu, 07 May 2026 07:09:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16370 GST treatment of Bar Associations turns on the statutory expansion of supply and the deeming fiction that treats an association and its members as distinct persons. Bar Associations, professional bodies and similar member-based organisations fall within the definition of "person" under the CGST Act, and subscriptions, seminar fees, event charges and other member collections are ordinarily linked to facilities or benefits provided for consideration and therefore may constitute taxable supplies. The article also notes the restricted scope of the housing-society exemption and the continuing debate over the constitutional validity of the deeming provision. Articles Goods and Services Tax - GST Thu, 07 May 2026 07:09:14 +0530 https://www.taxtmi.com/article/detailed?id=16370