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2019 (4) TMI 300 - AAAR - GSTServices provided by club or association - supply of goods or supply of services? - Charitable activities or not - Association of Inner Wheel Club of India, not registered under the GST Act, sated to be affiliated to International Inner Wheel and the administrative body for all Inner Wheel Club spread in 27 Inner Wheel Districts all over India - challenge to AAR decision - Held that:- The Appellant did not categorically state the details of charitable work undertaken by them and whether those activity/activities comes under the “charitable activities” - the main activity of the club is charitable work as claimed by the Appellant has no firm base to stand on. Inner Wheel Club membership can only be availed against payment of annual membership fees, renewable annually. Only the members are granted various facilities and/or benefits, enabling them to attend conventions/meetings for the furtherance of the objectives of the Organisation. Such facilities/benefits are not available to the non-members of the Organisation. Schedule II of GST Act enumerates activities which are to be treated as supply of goods or as supply of services. It states in para 7 that supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration shall be treated as supply of goods - A conjoint reading of various provisions of the law implies that supply of services by an unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration shall be treated as supply of services. There is no infirmity in the ruling pronounced by the West Bengal Authority for Advance Ruling - AAR decision upheld.
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