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2022 (5) TMI 1354 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRAExemption from GST - Entrance / Admission fees which forms part of corpus fund - Annual Subscription fees - Annual Maintenance fees - amount / fees collected towards rendering training / coaching in recreational & sports activities - Football / Basketball/ Athletic / Cricket / Swimming coaching fees - Summer coaching fees - Dance coaching - Karate / Physical fitness - entry no. 80 of notification 12/2017-CTR dated 28th June, 2017 - Principles of mutuality - HELD THAT:- As per clause (aa) of Section 7 (1) of the CGST Act, the activities or transactions, by a person, other than an individual, to their members or constituents or vice versa, for cash, deferred payment or other valuable consideration. The said clause (aa) clearly specifies that all or any activates or transactions by a person (in this case, the applicant) to their members will be treated as 'supply' and therefore, fees/contributions from the members, recovered for expending the same for the administration of the club, its maintenance and for provision of services, etc. to its members amounts to or results in a supply - in view of the amended Section 7 of the CGST Act, 2017, we find that the applicant and its members are distinct persons and the fees received by the applicant, from its members are nothing but consideration received for supply of goods/services as a separate entity - Entrance/Admission fees, Annual subscription & Maintenance fees etc are liable to tax under the GST Laws. Whether the amount / fees collected towards rendering training / coaching in recreational & sports activities i.e. Football, Basketball, Athletic, Cricket, swimming, Summer coaching, Dance coaching and Karate / Physical fitness, are exempt from payment of GST under Entry No. 80 of Notification 12/2017 CTR dated 28th June, 2017? - HELD THAT:- They are registered under Section 12AA of the Income Tax Act and are providing training and coaching in Football, Basketball, Athletic, Cricket, swimming, Karate, Dance, Physical fitness and 'summer coaching' - Football, Basketball, Athletic, Cricket, swimming, and Karate are sports and 'Dance' would be covered under Arts. However, Physical fitness can neither be considered as sports nor Arts or culture. Further, the term 'summer coaching' is a general term which cannot be said to cover sports, Arts or culture. The training and coaching in Football, Basketball, Athletic, Cricket, swimming, Karate, Dance by the applicant would be covered under Entry No. 80 of Notification No. 12/2017-CTR dated 28.06.2017 as amended and 'Physical fitness' training and 'summer coaching’ are not covered under the said Entry No. 80 mentioned above. Therefore, the benefit of exemption as per Entry No. 80 of Notification No. 12/2017 - CTR dated 28.06.2017 as amended will be available to the applicant only in respect of training and coaching in respect of Football, Basketball, Athletic, Cricket, swimming, Karate and Dance.
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