Case Law Details

Case Name : In re Rotary Club of Bombay Peninsula (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-63/2020-21/B-69
Date of Judgement/Order : 11/10/2021
Related Assessment Year :

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

The Application in GST ARA Form No. 01 of M/s. Rotary Club of Bombay Peninsula, vide reference ARA No. 63 dated  28.12.2020 is disposed of as being withdrawn voluntarily and unconditionally.

FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA

PROCEEDINGS

(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 ] by M/s. Rotary Club of Bombay Peninsula , 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 via email dated 04.10.2021 and requested that they may he allowed to voluntarily withdraw their subject application filed on 28.12.2020.

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No. 01 of M/s. Rotary Club of Bombay Peninsula, vide reference ARA No. 63 dated  28.12.2020 is disposed of as being withdrawn voluntarily and unconditionally.

Download Judgment/Order

More Under Goods and Services Tax

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

October 2021
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031