Membership fee collected by Lions Club Poona will not be subject to GST

In re Assistant Commissioner Central Tax (Respondent- Lions Club of Poona, Kothrud) (GST AAAR Maharashtra)

We, hereby, amend the para 19 of the original AAAR Order No. MAH/AAAR/SS-RJ/32/2018-19 dated 23.04.2019 in as much as the membership fee, collected by the Respondent from its members, will not construed as consideration for levy of GST; rather it is the registration fee, collected by the Respondent from its members for organising the skill oriented workshops, will be construed as consideration against the supply made by the Respondent to its members, and accordingly will be leviable to GST, while maintaining that Lions Club of Poona Kothrud, on account of the activities i.e. organising training programs/workshops for its members, is liable to take registration for discharging their GST liability.

Also Read-

Intent or objective of any club or association immaterial for leviability of GST  (Original Order Dated 23.04.2019)

Lions clubs not required to register under GST: AAR (Original AAR Order Dated 28.08.2018)

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