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2019 (10) TMI 452 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRAClub membership - Supply of goods/services or not? - amount collected by Rotary club towards convenience of members and pooled together for paying meeting expenses, communication expenses, RI per capita dues, subscription fees to the Rotarian or Rotary regional magazine, district per capita assessment and the same is deposited in single bank account - HELD THAT:- The facts of the subject case is similar to the facts of the case in Lions club of poona Kothrud [ 2018 (12) TMI 590 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA ] wherein the appellate authority for advance ruling, Maharashtra has held that fees collected from members cannot be brought within purview of GST. However, only membership fee recovered by them from their members, spent towards incurring various administrative expenses only will be exempt from GST. Expenses other than administrative expenses - HELD THAT:- This authority has already held in similar cases of Rotary Club of Queens Necklace [2019 (7) TMI 616 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA] and Rotary Club of Nariman Point [2019 (8) TMI 819 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA] that the amount collected by the Rotary clubs are towards convenience of members and poled together for paying various expenses and are leviable to GST - there are no grounds to deviate from the said decisions made by this authority since in the facts of the subject case are very much similar to the facts of Rotary Club of Queens Necklace and Rotary club of Nariman Point. The said transaction by the applicant to its members is a supply of goods/services and is liable to GST.
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