GST payable on membership/admission fees collected by Rotary Club

In re Rotary Club of Mumbai Queens Necklace (GST AAR Maharashtra) Q.1:- The questions/ issues before Your Honor for determination is whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services? Answer :- Answered in the affirmative, in view of the observations/discussions made above. Q.2:- If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events? Answer:- Answered in the negative, in view of the observations/discu...