Case Law Details
In re IIT Madras Alumni Association (GST AAR Tamilnadu)
Q. Whether collecting money by IITMAA from its members and receiving donations/ grants/ subsidies/budgetary support from IIT, Madras to defray expenses incurred towards administering the association and other expenses related to its engagement activities initiated by members themselves amounts to supply or not. Consequently, whether there is any liability to comply with GST law including registration and payment of tax?
A. The activities undertaken by the applicant for its members as defined in their Memorandum of Association and Bye laws, for which membership fee and other charges are collected, are covered under the definition of Supply of services under Section 7 of CGST/TNGST Act 2017. The applicant having their annual turnover above the prescribed threshold as per Section 22 of CGST/SGST Act is liable to be registered under the Act.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TAMILNADU
Note: Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Rulings, Chennai as under Sub-Section (1) of CGST Act/TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is communicated.
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