Case LawGST-ARA-123/2019-20/B-12
Poona Club Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- January 31, 2022
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
Annual subscription and annual games fee collected from members of club are liable to GST
SupplyBusinessPrinciple of Mutuality
Summary
Whether membership fee collected from members at the time of giving membership is liable to tax under CGST/SGST Act; and whether the annual subscription and annual games fee collected from members of club are liable to tax under CGST/SGST Act? In vie…
Judgement
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. The Poona Club Limited, the applicant, seeking an advance ruling in respect of the following questions.- 1. Whether membership fee collected from member…