Case Law Details
Case Name : In re Rotary Club of Mumbai Nariman Point (GST AAR Maharashtra)
Appeal Number : No. GST-ARA-142/2018-19/B-88
Date of Judgement/Order : 13/08/2019
Related Assessment Year :
Courts :
AAR Maharashtra Advance Rulings
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In re Rotary Club of Mumbai Nariman Point (GST AAR Maharashtra)
Question 1:- Whether contributions from the members in the Administration Account, recovered for expending the same for the weekly and other meetings and other petty administrative expenses incurred including the expenses for the location and light refreshments, amounts to or results in a supply, within the meaning of supply?
Answer:- Answered in the affirmative.
Question 2:- If answer to question no. 1 is affirmative, whether it will be classified as supply of goods or services?
Answer:- It will be classified as supply of services
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INSTANT
In essence , as is seen, the ANS./ RULING would possibly have been in Petitioner’s favour, on all points, but for the stated reason : – “IN THE CONTEXT OF THE GST LAWS THE OBJECTIVES OR THE PURPOSE OF THE APPLICANT IS inconsequential ,, SINCE THERE IS NO MENTION OF TERM SUCH AS OBJECTIVE OR PURPOSE IN THE DEFINITION OF THE TERM “BUSINESS” UNDER THE GST ACT.” Strange and Strikingly ODD ! By implication, that means the long line of court decisions, handed down over the decades, upholding the claim for tax exemption (both under IT Act and ST/ VAT or GST Act) on the ground of the common law principle – ‘MUTUALITY, to say the least , become gravely suspect; requiurng a REVIEW ( per AAR- Bench)