Case Law Details
In re Bombay Presidency Radio Club Ltd (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. THE BOMBAY PRESIDENCY RADIO CLUB LTD. the applicant, seeking an advance ruling in respect of the following question.
Whether the amount collected by the Applicant as membership and admission fees from members is liable to GST?
The applicant has submitted a letter dated 13.06.2022 and requested that they may be allowed to voluntarily withdraw their subject application filed on 01.01.2021.
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.
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