Mercara Downs Golf Club ., In re
Date: August 12, 2022
Subject Matter
Advance Ruling cannot be given on whether donation amount is taxable under GST or not
Summary
In the instant case the applicant admittedly is not involved in supply nor intends to supply any goods or services or both to the donor and thus the first limb of the Section 7(1) supra is not fulfilled. Also admittedly there is no quid pro quo invol…
M/s. Mercara Downs Golf Club (herein after referred to as ‘Applicant), PB # 79, K Badaga Village, Madikeri – 571 201, Kodagu District, Karnataka, having GSTIN 29AAAAM6918J1Z8, have filed an application for Advance Ruling under section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 disc…