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2018 (12) TMI 590 - AAR - GSTRequirement of registration - applicability of the GST Act - receipt of fees from members by the Lions Club of Poona, Kothrud - supply of goods/services or not - Held that:- This subscription is for the facilities or benefits that would be provided. The definition requires that the club, association, society, or any such body has to provide facilities or benefits to its members. And these facilities or benefits are to be provided for a subscription or any other consideration - In the facts of the instant case, the amounts collected as ‘fees’ from the members are not for the purposes of making any ‘supply’. All are aware that the definition of ‘supply’ under the provisions of the GST Act is an inclusive one. However, it is one for ‘supply’ and the ‘supply’ is of goods or services. In the present case, the club is not formed to provide any facilities or benefits to its members. The fees collected are used for social causes and to meet the expenses incurred in furtherance of the objectives of the Club. The Club is not formed to provide services to members but people gather under the umbrella of the Club to perform socially relevant activities. A club, association or society as understood under section 2(17) is one which would provide goods or services or both to its members such as recreation, sports, food, etc. The club is not formed to provide any supply of goods or services to its members qua the fees received from them. There being no supply qua the fees received, there arises no occasion for us to visit the definition of ‘Supply’ under the GST Act. The applicant club as per the facts put up before us does not render any ‘Supply’ for the purposes of the CST Act. The amounts spent are for building and empowering a human resource to help perform the activities of the Club in a better way. The members pay fees to act as volunteers in the social causes. Besides, the club is not formed to build and empower or impart skills in leadership such that people would get themselves enrolled for acquiring the skills. By no means could it be said that the members pay fees to acquire services of training in leadership development. Ruling:- No registration is required.
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