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2020 (2) TMI 533 - AAR - GSTPermission for withdrawal of Advance Ruling application - levy of GST - amount collected as membership fees from Local Organization Member (LOM's) is in the nature of affiliation fees which is applied for the purpose of meeting the objects of the trust such as various administration expenses, etc. - other incomes received by the Trust. HELD THAT - The Application in GST ARA Form No. 01 of M/s. Junior Chamber International India, vide reference ARA No. 43 dated is disposed of, as being withdrawn voluntarily and unconditionally.
Issues:
1. Applicability of GST on membership fees collected by a trust. 2. Liability of GST on other incomes received by the trust. Analysis: 1. The application was filed by M/s. Junior Chamber International India seeking an advance ruling on the GST applicability regarding the membership fees collected from Local Organization Members (LOMs). The applicant questioned whether GST is applicable on the membership fees, considering it as affiliation fees utilized for meeting trust objectives without involving business activities or provision of services or goods. The applicant later requested to withdraw the application voluntarily, which was allowed without delving into the case's merits or detailed facts. 2. The second issue raised in the application pertained to the liability of GST on other incomes received by the trust. However, due to the applicant's voluntary withdrawal of the application, the Authority for Advance Ruling did not provide a specific ruling on this matter. The withdrawal was accepted without further examination into the details or merits of the case, and the application was disposed of accordingly. In conclusion, the Authority for Advance Ruling, Maharashtra, dealt with the application filed by M/s. Junior Chamber International India regarding the GST implications on membership fees and other incomes received by the trust. The withdrawal of the application by the applicant led to the disposal of the case without a detailed ruling on the issues raised.
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