Indian Medical Association Activities Treated as Business and Supply Under GST: AAR:

The applicant's activity related to collecting subscription fees, providing services to members, and organizing seminars will be treated as "business" under Section 2(17)(e) of the CGST Act, 2017.

AAR Confirms GST Applicability on Indian Medical Association Services

Nidhi

Mar 23, 2026

Last update on Mar 23, 2026

Indian Medical Association Activities Treated as Business and Supply Under GST: AAR The applicant company, the Coimbatore Branch of the Indian Medical Association, conducts free health camps for economically weaker sections of society. It also organises seminars for its medical professional members to enhance their medical practice. The applicant made an application before the Tamil Nadu Authority for Advance Ruling (AAR) to seek an advance ruling on the following questions: "1. Whether the activities undertaken by the Indian Medical Association Coimbatore 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. 2. Also, whether it would be considered as a supply under section 7(1)(aa) of CGST Act, even though the services are provided on the ground of principles of mutuality. 3. Further, specifically, whether the member subscription fees collected from the members of the association is considered as a supply under GST." As per the Tamil Nadu AAR, the applicant's activity related to collecting subscription fees, providing services to members, and organizing seminars will be treated as "business" under Section 2(17)(e) of the CGST Act, 2017. Additionally, the authority clarified that these activities are considered a "supply" under Section 7(1)(aa) of the CGST Act, 2017. "Exclusion under the ground of principles of mutuality does 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," the authority said. The Authority also confirmed that membership subscription fees are also taxable under GST.

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