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Goods and Services Tax

GST Payable on Contributions from Club members for expending on meetings

Case Law Details

TaxGuru Citation
2019 taxguru.in 1363
Case Name
In re Rotary Club of Mumbai Nariman Point (GST AAR Maharashtra)
Date of Judgement/Order
Only available for paid members
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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

Question 3:- Whether the applicant would be a Taxable Person under the provisions of the Act?

Answerd:- Answered in the affirmative, subject to provisions of Section 22 of the GST Act.

Question 4:- If answer to question no.3 is affirmative, who shall be person responsible under GST, as office bearers keep on changing every year?

Answer:- The applicant is liable to pay GST and not the office bearers.

Question 5:- Whether the said collection of funds under common pool and spending back on the same said contributors, would entail ‘supply’ as defined in the law.

Answer :- Answered in the affirmative.

Question 6:- If answer to Question no.5 is affirmative, whether the same would be supply of goods or services?

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