Clubs and societies must charge GST on member facilities and benefits, regardless of mutuality principles.

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Full Text of the Document

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....Association of persons - Lions Club - principle of mutuality - scope of supply - provision by club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members will surely attract GST irrespective of the fact that such club is not set up with the objective of providing any goods or service to its members. - Activity liable to GST....