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Advance ruling cannot be extended for supply already taken place
Case Law Details
- Case Name
- In re Rotary District 3231 (GST AAR Tamilnadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Tamilnadu, Advance Rulings
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In re Rotary District 3231 (GST AAR Tamilnadu)
To sum up, the membership fees collected by the applicant from their Members is subject to tax as per Section 7 (1) (aa) of the GST Act as the activities rendered by the applicant to their Members is a supply to its constituents/members and they have to be registered. With respect to the question of whether specific activities listed by them and performed by the applicant are liable to tax, it has been found that the activities so rendered by the applicant are pertaining to the previous years and they have been rendered complete. ...
