2026-VIL-65-AAR
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SGST Advance Ruling Authority

GST – Tamil Nadu AAR - Business activities of medical association - Whether the activities of a medical association, such as conducting free health camps and organizing seminars for members, would be considered as 'business' under Section 2(17)(e) of the CGST Act, 2017, even though the ultimate objective is to provide healthcare services, which are otherwise exempt; and whether the subscription fees collected from members would be treated as 'supply' under Section 7(1)(aa) of the CGST Act, 2017 - HELD - The activities involve the provision of facilities or benefits by an association to its members for a subscription or other consideration, falls within the definition of 'business' under the Act - The activities of the medical association, specifically the collection of subscription and provision of services to its members, and the organization of educational seminars and workshops for its members, would be considered as 'business' under Section 2(17)(e) of the CGST Act, 2017 – The activities in relation to collection of subscription and providing services to its members, and organizing educational seminars and workshops for its members who are doctors, are to be treated as ‘supply’ under section 7(1)(aa) of the CGST Act, 2017. Exclusion under the ground of principles of mutuality do not apply to the instant case, in view of the Explanation annexed to Section 7(1)(aa) of the CGST Act, 2017, whereby the body and its members are deemed as two separate persons - Ordered accordingly
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