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2018 (9) TMI 437 - AAR - GSTWithdrawal of Advance Ruling application - 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 any goods are being traded. Whether registration is required? Held that - The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or detailed facts of this advance ruling application - application disposed off as withdrawn.
Issues Involved:
1. Whether registration is required for the amount collected by individual Lions clubs and Lions District for specific purposes? Analysis: The application seeking an advance ruling was filed by LIONS CLUB OF KOTHRUD PUNE CHARITABLE TRUST under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017. The applicant sought clarification on the necessity of registration for the amount collected by individual Lions clubs and Lions District, which is pooled together for specific purposes like meeting and communication expenses. The applicant requested withdrawal of the application, stating that the organization named in the application was not relevant to the questions raised. The Preliminary hearing in the matter was initially scheduled for 19.06.2018, but the applicant requested an adjournment due to the unavailability of the authorized representative who needed to travel to the United Kingdom. Subsequently, the applicant filed a letter requesting permission to withdraw the application, citing a mistake in the application filing process. The authority allowed the withdrawal of the application voluntarily and unconditionally without delving into the detailed facts or merits of the case. In the final order issued under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017, the application by LIONS CLUB OF KOTHRUD PUNE CHARITABLE TRUST was disposed of as withdrawn unconditionally. The order was dated 25/07/2018 with reference no. GST-ARA-15/2018-19/B-71, marking the conclusion of the proceedings without a detailed examination of the registration requirement for the amount collected by the Lions clubs and Lions District for specific purposes.
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