Case Law Details
In re Rotary Club of Nagpur (GST AAR Maharashtra)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. Rotary Club of Nagpur, The applicant, seeking an advance ruling in respect of the following questions.
1. Whether the amount collected as membership subscription and admission fees from members are liable to GST as supply of services?
A. If answer to question no. 1 is affirmative, whether it will be classified as supply of goods or services?
B. Whether the applicant would be a Taxable Person under the provisions of the Act?
C. If answer to question no. B is affirmative, who shall be person responsible under GST, as office bearers keep on changing every year?
2. Whether the Club administration charges are liable to GST?
A. If answer to question No. 2 is affirmative, whether it will be classified as supply of goods or services?
B. Whether the applicant would be a Taxable Person under the provisions of the Act?
C. If answer to question no. B is affirmative, who shall be person responsible under GST, as office bearers keep on changing every year?
3. Whether the donations received by the club are liable to GST?
A. If answer to question No. 3 is affirmative, whether it will be classified as supply of goods or services?
B. Whether the applicant would be a Taxable Person under the provisions of the Act?
C. If answer to question no. B is affirmative, who shall be person responsible under GST, ice bearers keep on changing every year?
The applicant has submitted a letter via email dated 24.01.2022 and requested that they may be allowed to voluntarily withdraw their subject application filed on 19.10.2020.
The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.
ORDER
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The Application in GST ARA Form No. 01 of M/s. Rotary Club of Nagpur, vide reference ARA No. 46 dated 19.10.2020 is disposed of, as being withdrawn voluntarily and unconditionally.
