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LIONS CLUB OF KOTHRUD PUNE CHARITABLE TRUST
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

PANKAJ KUMAR
B.V.BORHADE
Pet. Counsel
Na
Res. Counsel
Na

Petitioner / Applicant

LIONS CLUB OF KOTHRUD PUNE CHARITABLE TRUST
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Jul 25, 2018
Order No.

GST-ARA-15/2018-19/B-71

Citation

2018(7) TAXREPLY 164
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ORDER

PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by LIONS CLUB OF KOTHRUD PUNE CHARITABLE TRUST, the applicant, seeking an advance ruling in respect of the following questions : Since the amount collected by individual Lions clubs and Lions District is for convenience of Lion members and pooled together only for paying Meeting expenses & communication expenses and the same is deposited in single bank account. As there is no furtherance of business in this activity and neither any services are rendered nor any goods are being traded. Whether registration is required? The Preliminary hearing in the matter was scheduled for 19.06.2018, but the applicant has filed....

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