May 07, 2024
Prepared by
Whether provision of service or goods by a club or association or society to its members will be treated as supply or not ?
Yes. Provision of facilities by a club, association, society or any such body to its members shall be treated as supply. This is included in the definition of ‘business’ in section 2(17) of CGST/SGST Act.
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sgstsocietybusinessserviceclubgoodsassociationcgstsection-2-17-