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Activities which involve providing space for advertisements, raising sponsorship etc, and the transactions regarding these activities are classifiable under SAC Heading 99836 under the category ‘Advertising services’.

Supply of Service — In the instant application question placed before authority is that—
The Applicant stated to be affiliated to International Inner Wheel and the administrative body for all Inner Wheel Clubs spread in 27 Inner Wheel Districts all over India, whether the activities that are undertaken by them maybe termed as “business” and “supply of services” or not?
Held that—It is clear the Inner Wheel Clubs have specific objectives and members are granted various facilities and/or benefits, enabling them to attend conventions/meetings for the furtherance of the objectives of the Organization, against subscriptions or fees, renewable annually.
It appears that the fund collected is mainly spent on organizing meetings and conventions like Triennial etc. Clearly, such meetings and gatherings provide facilities and benefits to the members in the form of a platform for social mixing, networking, promotion of friendship etc.
The term “business” under the GST Act includes, under Section 2(17), subclause (e) “provision by a club, association, society, or any other body (for a subscription or any other consideration) of the facilities or benefits to its members. It is, thus, clear that the Applicant is doing “business” as defined under section 2(17)(e) of the GST Act.
The subscription and membership fee is to be considered as consideration for the supply of such services, which are classifiable under SAC Heading 99959 under the category ‘Services furnished by other membership organization’.
However, the Applicant also has activities which involve providing space for advertisements, raising sponsorship etc, and the transactions regarding these activities are, therefore, business transactions within the meaning of section 2(17)(b), being transactions undertaken in connection with or incidental or ancillary to the social welfare activities of the Applicant, and are supplies in terms of Section 7(1) of the GST Act - Such services are classifiable under SAC Heading 99836 under the category ‘Advertising services’. Such services are classifiable under SAC Heading 99836 under the category ‘Advertising services’. Sale of souvenirs is to be treated as a supply of goods.
Ruling—The Applicant’s activities involve supply of services classifiable under SAC Heading 99959 against consideration received in the form of subscription and membership fees.
Services classifiable under SAC Heading 99836 are also supplied.
Sale of souvenirs is to be considered as a supply of goods.
The nature of supply for miscellaneous income as recorded in the Financial Accounts is to be determined by the nature of the supply.) — The Association Of Inner Wheel Clubs In India, In Re ..... [2018] 6 TAXLOK.COM 37 (AAR-WB)