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GST payable on membership/ subscription fee received from members of a club
Case Law Details
- Case Name
- In re Poona Club Limited (GST AAR Maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Maharashtra, Advance Rulings
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In re Poona Club Limited (GST AAR Maharashtra)
GST payable on membership/ subscription fee received from members of a club
The AAR, Maharashtra in the matter of M/S the Poona Club Limited [Advance Ruling No.GST-ARA-123/2019-20/B-12 dated January 31, 2022] held that, club of membership association and its members are distinct persons and the membership/ subscription fee, and annual fee, received from its members are consideration for supply of goods/services as a separate entity covered by the scope of the term ‘business’ and, thus, principle of mutuality is not applicable. Hence, GST woul...
Author Info
I am senior member of Srinagar Club Srinagar Kashmir. I am keen to know regarding the monthly subscription of club, is it taxable I mean are we supposed to pay GST/ CGST. Also how about entrance fee for new members, is it taxable or not. we have confusion some clubs in India charge GST some are not. Give me clear picture.
with regards
Malik Majid