GST Applies to Member Services as Law Deems Association and Members Separate Persons

In re The Coimbatore Branch of Indian Medical Association (GST AAR Tamilnadu) The present matter concerns an application for advance ruling filed by the Coimbatore branch of the Indian Medical Association, which is engaged in conducting free medical health camps for underprivileged communities and organizing educational seminars and workshops for its member doctors. The applicant sought clarity on the applicability of GST to its activities, particularly in light of exemptions available for healthcare services under Notification No. 12/2017-Central Tax (Rate). The key questions raised were: whe...