In re The Association of Inner Wheel Clubs in India (GST AAR Kolkata)
The Applicant’s activities involve supply of services classifiable under SAC Heading 99959 against consideration received in the form of subscription and membership fees. Services classifiable under SAC Heading 99836 are also supplied. Sale of souvenirs is to be considered as a supply of goods.The nature of supply for miscellaneous income as recorded in the Financial Accounts is to be determined by the nature of the supply.
Also Read- GST payable on services by Inner Wheel Clubs: West Bangal AAAR
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING KOLKATA
1. The Applicant, stated to be affiliated to International Inner Wheel and the administrative body for all Inner Wheel Clubs spread in 27 Inner Wheel Districts all over India (two of which fall within West Bengal), seeks a Ruling on whether the activities that are undertaken by them maybe termed as “business” and “supply of services” as defined under the WBGST/CGST Act, 2017 (hereinafter referred to as “the GST Act”). Under Section 97 of the GST Act, Advance Ruling cannot be pronounced on the determination and definition of “business”.
The question regarding whether or not the activities undertaken by the Applicant is to be considered as “supply of services” is admissible under Section 97(2)(g) of the GST Act.
However, to determine whether or not the activities of the Applicant are to be considered as “supply of services” it is essential that it be first determined whether or not the activities fall under the definition of “business” under the GST Act. The question of the Applicant as to whether the activities undertaken by them may be termed “business” or not, is, hence, taken up for consideration.
The Applicant states that the questions raised are neither pending before nor decided by any other authority under any proceedings under the GST Act.
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