Rotary Club Of Bombay Queen City ., In re
Date: November 22, 2021
Subject Matter
Amount collected by a club as membership subscription and admission fees from its members is liable to GST
Summary
Vide clause 99, an amendment was proposed in the CGST Act, 2017, whereby, in section 7, in sub-section (1), after clause (a), the following clause was to be inserted and deemed to have been inserted with effect from the 1st day of July, 2017, namely:…
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. Rotary Club Of Bombay Queen City, the applicant, seeking an advance ruling in respect of the following questions.- 1. Whether the activity of the applica…