Case Law Details

Case Name : In re Rotary Club of Bombay Bayview (GST AAR Maharashtra)
Appeal Number : Order No. GST-ARA-03/2020-21/B-21
Date of Judgement/Order : 22/06/2021
Related Assessment Year :

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

The applicant has submitted a letter via email dated 04.06.2021 and requested that they may be allowed to voluntarily withdraw their subject application tiled on 20.07.2020.

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.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, 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 tiled 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 Bayview, the applicant, seeking an advance ruling in respect of the following questions.

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 04.06.2021 and requested that they may be allowed to voluntarily withdraw their subject application tiled on 20.07.2020.

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)

NO. GST-ARA-03/2020-21/B-21

Mumbai, dt. 22.06.2021

The Application in GST ARA Form No. 01 of M/s. Rotary Club of Bombay Bayview, vide reference ARA No. 03 dated 20.07.2020 is disposed of, as being withdrawn voluntarily and unconditionally.

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