Case Law Details
In re M/s. Rotary Club of Mumbai Western Elite (GST AAR Maharashtra)
Question: – The amount collected by Rotary club is towards convenience of members and pooled together for paying meeting expenses, communication expenses, RI per capita dues, subscription fees to the Rotarian or Rotary regional magazine, district per capita assessment and the same is deposited in single bank account. As there is no furtherance of business in this activity and neither any services are rendered nor are any goods being traded, whether the above transaction can be considered as supply of goods or services to its Members under GST’?
Answer :- The said transaction by the applicant to its members is a supply of goods/services and is liable to GST.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA
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 COST Act and MGST Act” respectively] by M/s Rotary Club of Mumbai Western Elite, the applicant, seeking an advance ruling in respect of the following question.
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