Bowring Institute ., In re
Date: April 22, 2021
Subject Matter
GST not leviable on subscription fees collected from the club members subject to the amendment to the CGST Act by section 108 of the Finance Act 2021
Summary
i. Whether amount collected as membership subscription fees paid by the members of the applicant towards facilities provided by the applicant are liable as supply of service under GST? ii. Whether amount collected as infrastructure development fund f…
M/s. Bowring Institute (herein after referred to as ‘the applicant’), No. 19, St. Mark’s Road, Bengaluru- 560001 having GSTIN 29AAVFG2223Q1ZN, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 , read with Rule 104 of CGST Rules 2017 and Section 97 of KGST Act, 2017 read with the KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/…