Case LawOrder No. 23/WBAAR/2018-19
The Association of Inner Wheel Clubs in India ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- November 26, 2018
- Type:
- Advance Ruling
Subject
GST payable on services provided by The Association of Inner Wheel Clubs in India
SupplyBusiness
Summary
The applicant sought to know whether the activities that are undertaken by them maybe termed as “business” and “supply of services” as defined under the WBGST/CGST Act, 2017 The AAR ruled that The Inner Wheel Clubs have specif…
Judgement
1. The Applicant, stated to be affiliated to International Inner Wheel and the administrative body for all Inner Wheel Clubs spread in 27 Inner Wheel Districts all over India (two of which fall within West Bengal), seeks a Ruling on whether the activities that are undertaken by them maybe termed as “business” and “supply of services” as defined under the WBGST/CGST Act, 201…