Case Law Details

Case Name : In re Rotary Club of Bombay Worli (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA- 01/2020-21/B-19
Date of Judgement/Order : 22/06/2021
Related Assessment Year :

In re Rotary Club of Bombay Worli (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 filed 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

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 Worli, 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 consider as supply and therefore whether the Club is liable to get registered under GST Law?

2. If the Club is liable to get registered is he liable to discharged GST as supply of services on the same?

3. 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 04.06.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed 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- 01/2020-21/B- 19

Mumbai, dt. 22.6.2021

The Application in GST ARA Form No. 6 F of M/s. Rotary Club of Bombay Worli, vide reference No. 01 dated 20.07.2020 is disposed of, as being withdrawn voluntarily and unconditionally

PLACE- Mumbai
DATE- 22.6.2021

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.

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