SEO Sai Gr. Hosp.
211772 Points
Posted on 27 June 2017
No. Mandatory to register if supply exceed 20 lakhs...... (unless charitable activities)
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.