Case Law01/AAR/2022
Rotary District 3231 ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- January 31, 2022
- Type:
- Advance Ruling
Subject
Advance ruling cannot be given in respect of activities already undertaken
Supply
Summary
Membership fees collected by the applicant from their Members is subject to tax as per Section 7 (1) (aa) of the GST Act as the activities rendered by the applicant to their Members is a supply to its constituents/members and they have to be register…
Judgement
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil…