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TMI Blog2021 (3) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... ose. Also the Applicant is registered under GST laws and bearing GSTIN No. 24AAAAT4891KIZ5. 2. The applicant submitted that they are members club and organizing various events for members and their guests during the year; that for the purpose of hosting such events, the Applicant inter-alia, collects contribution from members. 3. The Applicant grants membership to individual and collects Admission fees for this purpose. Apart from this, every year, agreed Annual membership fees are also collected from all members. As stated above, by paying admission fees, one merely retains such membership. No specific additional goods or services are supplied to such member by the Applicant in lieu thereof as such. 4. The applicant submitted that the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supply any goods or services in return of such donation/contribution, in the Applicant's considered view, such donation/contribution will not constitute "supply" and hence, not liable to the levy of GST. 8. The applicant submitted that donation/contribution received from members, where no additional facility/ benefit is to be given to the members in lieu thereof by the Applicant, no GST at all should be charged thereon. 9. Accordingly, the applicant has asked the following question seeking Advance Ruling on the same: 1) The amount collected as membership subscription and admission fees from members is liable to GST as supply of service? 2) Is any GST at all payable on all the transactions between the Applicant and its members, on acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FORM GST-ARA-01 required as per the provisions of Section 97(1) of the CGST Act, 2017, the fee paid along with their aforementioned application is only Rs. 5,000/-. In this regard, we find it imperative to refer to Section 97(1) of the CGST Act, 2017 as well as Rule 104 of the CGST Rules, 2017 which read as under: Section 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. Rule 104. Form and manner of application to the Authority for Advance Ruling. (1)An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 104 of the CGST Rules, 2017 + Five thousand rupees as per Rule 104 of the GGST Rules, 2017). 15. We, therefore, find that although the applicant has filed the application in the prescribed format of GST-ARA-01, they have not paid the required fees of Rs. 10,000/- as required under the provisions of aforementioned Sections and Rules. Therefore, the instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not paying the total fees of Rs. 10,000/- i.e. Rs. 5,000/- under each head CGST & GGST as required under the provisions of CGST Act and Rules and respective GGST Act & Rules. 16. In view of the facts mentioned above, we do not find it necessary to delve into the details or facts of the issue in hand sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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