Case LawOrder No. 48/WBAAR/2018-19
The Bengal Rowing Club ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- March 28, 2019
- Type:
- Advance Ruling
Subject
GST on various services provided by the Rowing Club
Classification
Summary
The Applicant is stated to be a company limited by guarantee and registered with ROC as a non-profit making company. It is engaged in providing its members privileges and amenities of a club such as swimming facility, gymnasium, indoor games, restaur…
Judgement
1. Admissibility of the Application 1.1 The Applicant is stated to be a company limited by guarantee and registered with ROC as a non-profit making company. It is engaged in providing its members privileges and amenities of a club such as swimming facility, gymnasium, indoor games, restaurant service etc. It seeks an advance ruling on the rate of GST applicable on the services it offers, like the…