https://www.taxtmi.com/article/detailed?id=16452 GST taxability of membership fees, annual subscriptions, seminar charges and similar receipts of professional, trade and other associations turns on the doctrine of mutuality, the statutory definition of supply, and the constitutional basis for treating an association and its members as distinct persons. The article contrasts the pre-GST and service tax position with the GST framework and analyses the Supreme Court's Calcutta Club reasoning and the Kerala High Court decision in Indian Medical Association. It further notes that amounts from members may be taxable subject to exemptions, while receipts from non-members are stated to fall within GST, pending final adjudication. en-us Tue, 19 May 2026 08:19:02 +0530 Tue, 19 May 2026 08:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16452 GST taxability of membership fees, annual subscriptions, seminar charges and similar receipts of professional, trade and other associations turns on the doctrine of mutuality, the statutory definition of supply, and the constitutional basis for treating an association and its members as distinct persons. The article contrasts the pre-GST and service tax position with the GST framework and analyses the Supreme Court's Calcutta Club reasoning and the Kerala High Court decision in Indian Medical Association. It further notes that amounts from members may be taxable subject to exemptions, while receipts from non-members are stated to fall within GST, pending final adjudication. Articles Goods and Services Tax - GST Tue, 19 May 2026 08:19:02 +0530 https://www.taxtmi.com/article/detailed?id=16452