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LIONS CLUB OF POONA KOTHRUD
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

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

Petitioner / Applicant

LIONS CLUB OF POONA KOTHRUD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Aug 28, 2018
Order No.

GST-ARA-33/2018-19/B-100

Citation

2018(8) TAXREPLY 403
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ORDER

PROCEEDINGS RULING (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 POONA KOTHRUD, the applicant, seeking an advance ruling in respect of the following ISSUE. 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 are any goods being traded. Whether registration is required? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act a....

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