Case Law Details
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 Rotary Club of Bombay Hanging GardsA441.kreference ARA No. 05 dated 19.08.2020 is disposed of, as being withdrawn voluntarily and unconditionally.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
RAJIV MAGOO
(MEMBER)
T. R. RAMNANI
(MEMBER)
Copy to:-
1. The applicant
2. The concerned Central / State officer
3. The Commissioner of State Tax, Maharashtra State, Mumbai
4. The Pr. Chief Commissioner of Central Tax, Churchgate, Mumbai
5. Joint Commissioner of State Tax, Mahavikas for Website.
Note:-An Appeal against this advance ruling order shall be made before The Maharashtra Appellate Authority for Advance Ruling for Goods and Services Tax, 15th floor, Air India Building, Nariman Point, Mumbai — 400021. Online facility is available on gst.gov.in for online appeal application against order passed by this Advance Ruling Authority.
