Case LawAdvance Ruling No. 16/ARA/2026
The Coimbatore Branch of Indian Medical Association ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- March 2, 2026
- Type:
- Advance Ruling
- Members:
- Suseel Kumar, Thiyagarajan
Subject
Medical Association's Member Subscriptions and Seminars are 'Business' and 'Supply' under GST
SupplyBusiness
Summary
The Authority for Advance Ruling (AAR) held that the activities of the Indian Medical Association, Coimbatore, including collecting member subscription fees and organizing educational seminars for doctors, constitute 'business' under Section 2(17)(e)…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU Indian Medical Association, Coimbatore (hereinafter referred to as the “Applicant”) is one of the oldest medical associations in India, incorporated since 1925. The association is engaged in conducting general health camps for economically weaker sections of society and organising seminars for its members, who are medical prof…