Rotary Club of Nagpur Vision ., 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
As per clause (aa) of Section 7 (1) of the CGST Act, the expression “supply” includes the activities or transactions, by a person, other than an individual, to their members or constituents or vice versa, for cash, deferred payment or oth…
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 Nagpur Vision , the applicant, seeking an advance ruling in respect of the following questions. The amount collected as membership…