Subscription/Membership fees

GST applicability will depend on the nature of the membership/subscripttion fee. If the fee is collected merely for membership rights or member services, it is generally taxable as a supply of service even though the organization deals in exempt printed books (HSN 4901). However, if the subscripttion amount is solely towards supply of exempt printed books and no separate service element exists, the exemption available to books may apply. The exact terms of the membership scheme need to be examined.