Case Law Details

Case Name : In re Rotary Club Of Bombay Sea Face (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA- 15/2020-21/B-88
Date of Judgement/Order : 02/11/2021
Related Assessment Year :

In re Rotary Club Of Bombay Sea Face (GST AAR Maharashtra)

(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)

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 I by M/s. ROTARY CLUB OF BOMBAY SEA FACE, the applicant, seeking an advance ruling in respect of the following questions.

AAR allows Rotary Club of Bombay Sea Face to withdraw application

Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services?

The applicant has submitted a letter via email dated 29.10.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 02.09.2020.

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Form No. 01 of M/s. Rotary Club of Bombay Sea Face, vide reference ARA No. 15 dated 02.09.2020 is disposed of, as being withdrawn voluntarily and unconditionally

Download Judgment/Order

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