In re Rotary Club of Bombay Hanging Garden (GST AAR Maharashtra)
The applicant ‘Rotary Club of Bombay Hanging Garden’ has submitted a letter via email dated 15.06.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 19.08.2020.
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
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 Hanging Garden, 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 arc liable to GST can the Club claim Input tax credit of the tax paid on Banquet & catering services for holding members meetings & various events?
The applicant has submitted a letter via email dated 15.06.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 19.08.2020.
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- 05/2020-21/B-22
Mumbai, dt. 22.06.2021
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- 05/2020-21/B- 22
Mumbai, dt. 22.06.2021
The Application in GST ARA Form No. 01 of MIs. Rotary Club of Bombay Hanging GardsA441.kreference ARA No. 05 dated 19.08.2020 is disposed of, as being withdrawn voluntarily and unconditionally.
PLACE – Mumbai
DATE – 22.06.2021
