Case Law Details

Case Name : In re Junior Chamber International India (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA- 43/2019-20/B-09
Date of Judgement/Order : 17/01/2020
Related Assessment Year :
Courts : AAR Maharashtra (282) Advance Rulings (1533)

In re Junior Chamber International India (GST AAR Maharashtra)

The Application in GST ARA Form No. 01 of M/s. Junior Chamber International India, vide reference ARA No. 43 dated 13.09.2019 is disposed of, as being withdrawn voluntarily and unconditionally.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA

The present application was 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”] by M/s. Junior Chamber International India . the applicant, seeking an advance ruling in respect of the following questions:

1. Since the amount collected as membership fees from Local Organization Member (LOM’s) is in the nature of affiliation fees which is applied for the purpose of meeting the objects of the trust such as various administration expenses, etc. As also there is no furtherance of business in this activity and neither any services are rendered nor any goods are being traded, so also as there is no provision of services to its members, whether GST is applicable on such membership fees received?

2. Whether other incomes received by the Trust is liable to GST?

Preliminary hearing in the matter was fixed on 02.01.2020. The applicant has submitted a letter dated 01.01.2020, and requested that they may be allowed to voluntarily withdraw their subject application filed on 13.09.2019.

The request of the applicant to withdraw the 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- 43/2019-20 /B-09

Mumbai, dt. 17/01/2020

The Application in GST ARA Form No. 01 of M/s. Junior Chamber International India, vide reference ARA No. 43 dated 13.09.2019 is disposed of, as being withdrawn voluntarily and unconditionally.

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