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ROTARY CLUB OF BOMBAY QUEEN CITY
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

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

Petitioner / Applicant

ROTARY CLUB OF BOMBAY QUEEN CITY
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Nov 22, 2021
Order No.

GST-ARA-19/2020-21/B-96

Citation

2021(11) TAXREPLY 5152
Original Order
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ORDER

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. Rotary Club of Bombay Queen City, the applicant, seeking an advance ruling in respect of the following questions. 1. 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? 2. 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? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST ....

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