GST Act: Membership Fees & Subscriptions by Clubs Are Taxable as Service Supply Due to Distinct Entity Rule.

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Full Text of the Document

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....Classification of supply - as per the definition of "person" under the GST Act, club/organization and member are distinct entities - the amount collected as membership subscription and admission fees from members is liable to GST as supply of services as such supply is made by them in lieu of consideration and secondly, such supply has been made in the course or furtherance of business since business includes provision by club, association, society, etc.....