Supply or not - Rotary Club - meeting expenses - The meetings ...

Rotary Club Meetings Subject to GST on Member Contributions for Food and Venue per AAR Decision.

November 27, 2021

Case Laws     GST     AAR

Supply or not - Rotary Club - meeting expenses - The meetings conducted by the applicant which includes food, refreshment, etc. are nothing but activities carried out by the applicant for its members and therefore we hold that, contributions from the members, recovered for expending the same for the weekly and other meetings and other petty administrative expenses incurred including the expenses for the location and light refreshments, amounts to or results in a supply, in the subject case - liable for GST - AAR

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