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Goods and Services Tax

GST payable on services provided by Club to its Members against monthly contribution

Case Law Details

Case Name
In re Rotary Club Of Bombay Queen City (GST AAR Maharashtra)
Date of Judgement/Order
Only available for paid members
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In re Rotary Club of Bombay Queen City (GST AAR Maharashtra) Whether the activity of the applicant i.e. collecting contributions and spending towards meeting and administrative expenditures only, is ‘business’ as envisaged u/s 2(17) of the CGST Act, 2017 and 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? In the instant...
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