Rotary Club of Mumbai Queens Necklace ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- November 6, 2019
- Type:
- Advance Ruling
- Members:
- B Timothy, B V Borhade
Subject
Membership subscription and admission fees collected from members by Rotary Club are not liable to GST. AAR ruling set aside.
Summary
1. It has been submitted by the Appellant that entire subscription/membership amount collected by the Appellant from its members is utilized solely towards expenditures incurred in the meetings, communication and other administrative expenses like pr…
Judgement
1. This Appeal is being filed by Rotary Club of Mumbai Queens Necklace (‘the Appellant’ or ‘the club’) against ruling no. GST-ARA-118/2018-19/B-46 dated 30.04.2019 pronounced by Maharashtra Authority for Advance Ruling. 2. The appellant, having Good and Service Tax (‘GST’) Registration No. 27AAABR0643JIZ is an un-incorporated association of individuals. Th…