GST Applies to Medical Associations: Membership Services and Subscriptions Held Taxable: AAR

HomeGSTGST Applies to Medical Associations: Membership Services and Subscriptions Held Taxable: AAR

GST Applies to Medical Associations: Membership Services and Subscriptions Held Taxable: AAR

GST

Published on

26/03/2026

By Mariya Paliwala

GST Applies to Medical Associations: Membership Services and Subscriptions Held Taxable: AAR

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The Tamil Nadu Bench of Authority of Advance Ruling (AAR) has observed that the activities undertaken by the Indian Medical Association, Coimbatore—such as collecting membership subscriptions, providing services to its members, and organizing educational seminars and workshops—qualify as “business” under Section 2(17)(e) of the Central Goods and Services Tax Act, 2017. The bench of Justice…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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GST Applies to Medical Associations: Membership Services and Subscriptions Held Taxable: AAR

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