Membership Fee Collected By Club Exigible To GST: AAR Maharashtra

The  Maharashtra Bench of the Authority for Advance Ruling (AAR) , consisting of members Rajiv Magoo and T.R. Ramnani, has ruled that the membership fee and annual subscription fee collected by a Club from its members is exigible to GST under the Central Goods and Service Tax (CGST) Act and the State Goods and Service Tax (SGST) Act. The Applicant Poona Club Ltd had filed an application befor…