Case Law Details

Case Name : In re Rotary Club of Bombay Pier (GST AAR Maharashtra)
Appeal Number : Order No. GST-ARA-29/2020-21/B-43
Date of Judgement/Order : 04/08/2021
Related Assessment Year :

In re Rotary Club of Bombay Pier (GST AAR Maharashtra)

The Application in GST ARA Form No. 01 of M/s. Rotary Club of Bombay Pier, vide reference ARA No. 29 dated 12.09.2020 is disposed of, as being withdrawn voluntarily and unconditionally.

FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, 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 Bombay Pier 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 is liable to GST as supply of services?

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?

The applicant has submitted a letter dated 26.07.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 12.09.2020.

The request of the applicant to withdraw the 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)

NO. GST-ARA- 29/2020-21/B-43

Mumbai, dt. 04/08/2021

The Application in GST ARA Form No. 01 of M/s. Rotary Club of Bombay Pier, vide reference ARA No. 29 dated 12.09.2020 is disposed of, as being withdrawn voluntarily and unconditionally.

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