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THE POONA CLUB LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

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

Petitioner / Applicant

THE POONA CLUB LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Jan 31, 2022
Order No.

GST-ARA-123/2019-20/B-12

Citation

2022(1) TAXREPLY 5251
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. The Poona Club Limited, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether membership fee collected from members at the time of giving membership is liable to tax under CGST/SGST Act? 2. Whether the annual subscription and annual games fee collected from members of club is liable to tax under CGST/SGST Act? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this....

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