Case Law Details
Case Name : In re The Association of Inner Wheel Clubs in India (GST AAR Kolkata)
Related Assessment Year :
Courts :
AAR West Bangal Advance Rulings
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
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 AU...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
OFFHAND
This is one of the recent developments, -in the form of a Ruling by AAR, – which, as stands to be readily imagined , is most certainly going to undermine the belief, howsoever remote that be, that recourse to AAR may help in avoiding or obviating the otherwise inevitable disputes and litigation, to eternity.
To pick and comment (:
1.“This Advance Ruling is valid subject to the provisions under Section 103(2) until and unless declared void under Section 104(1) of the GST Act.”
According to the terms of sec 104, as implicit, however, possibility of such a declaration of the Ruling as void is conceivable only if, unlike in the instant case, the Ruling or any part of it has been given in favour of the Applicant.
2.Prima facie, the line of reasoning adopted and logic followed , broadly speaking, runs counter to / flies in the teeth of the Ruling given in the case of International Zinc (citation – [2018] 404 ITR 766 (AAR)
3.Recall the instance in which two entities, GoDaddy and Vserve Global approached the Authority for Advance Rulings with a similar question — would they meet the definition of an intermediary ?- the Delhi AAR said ‘No’ in the case of Godaddy, while the Mumbai AAR said ‘Yes’ in the case of VServe Global..
4.For a dilation of certain related aspects, look up the several Pr.Posts /comments – for instance,
@https://taxguru.in/goods-and-service-tax/gst-housing-societies-rendering-services-members.html#pcomments