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NAVI MUMBAI SPORTS ASSOCIATION
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

RAJIV MAGOO
T. R. RAMNANI
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

NAVI MUMBAI SPORTS ASSOCIATION
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date May 25, 2022
Order No.

GST-ARA-16/2021-21/B-67

Citation

2022(5) TAXREPLY 5861
Original Order
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ORDER

(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” respectively] by M/s. Navi Mumbai Sports Association, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether the following amount collected by the applicant from its members is liable to GST? a. Entrance / Admission fees which forms part of corpus fund b. Annual Subscription fees c. Annual Maintenance fees 2. Whether the amount / fees collected towards rendering training / coaching in recreational & sports activities are exempt from payment of GST under entry no. 80 of notification 12/2017-CTR dated 28th June, 2017? a. Football / Basketball/ Athletic / Cricket / Swimming coachi....

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25
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25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).