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ROTARY CLUB OF NAGPUR VISION
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

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

Petitioner / Applicant

ROTARY CLUB OF NAGPUR VISION
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Nov 22, 2021
Order No.

GST-ARA-14/2020-21/B-95

Citation

2021(11) TAXREPLY 5151
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 Nagpur Vision, the applicant, seeking an advance ruling in respect of the following questions. The amount collected as membership subscription and admission fees from members by the applicant club to meet out the expenses for the object for which it is incorporated viz; meeting expenses, communication expenses, Audit fees, Rotary International (RI) per capita dues, subscription fees to the Rotarian or Rotary regional magazine and the like. As there is no furtherance of business in this activity and neither any services are rendered, whether the above transaction can be considered as supply of services to its Members under GST? At the outset, we would like to make it clear that the provisions of both the CGST Act ....

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