Case Law Details
Case Name : In re Lions Club of Poona Kothrud (GST AAR Maharastra)
Related Assessment Year :
Courts :
AAR Maharashtra Advance Rulings
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In re Lions Club of Poona Kothrud (GST AAR Maharastra)
Question :- Since the amount collected by individual Lions clubs and Lions District is for convenience of Lion members and pooled together only for paying Meeting expenses & communication expenses and the same is deposited in single bank account. As there is no furtherance of business in this activity and neither any services are rendered nor are any goods being traded. Whether registration is required?
Answer: –
A supplier is one who provides goods or services, whether on his own or on behalf. In the present case, the club is n...
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It also support where no individual services are provided to the members of ICAI hence no GST shall be charged by ICAI on membership fee.
OFFHAND
Makes for a very important,- rather based on progressive and common sense reasoning, and sound logic. Pending a close reading, this appears to be of immense help in taking forward , after a close study, for pressing for tax exemption in cases in which the principle of mutuality could be invoked.
See previously posted comments on the topic of tax exemption in the case of social and other clubs, including other AOPs.