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TMI Blog2019 (4) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... anisation. Schedule II of GST Act enumerates activities which are to be treated as supply of goods or as supply of services. It states in para 7 that supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration shall be treated as supply of goods - A conjoint reading of various provisions of the law implies that supply of services by an unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration shall be treated as supply of services. There is no infirmity in the ruling pronounced by the West Bengal Authority for Advance Ruling - AAR decision upheld. - Appeal Case No. 11 /WBAAAR/Appeal/2018 - - - Dated:- 20-3-2019 - MR. A.P.S SURI, AND MS. SMARAKI MAHAPATRA, MEMBER Present for the Appellant: Ms. Anchal Shraff, Chartered Accountant. Present for the Respondent: Not Applicable An Appeal filed under Section 100(1) of the West Bengal Goods and Services Tax Act, 2017/ the Central Goods and Services Tax Act, 2017, by the Association of Inner Wheel Clubs of India of Chetak, A124 Lake Gardens, Kolkata-700045. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther the objectives of the Organisation and be associated with other similar organisations, both nationally and globally, arranged for by the Organisation. B. It is an undisputed fact that activities of the club are restricted to social welfare activities and does not grant any personal benefit or facilities to the members. C. For that entitlement to attend conventions/meetings for the furtherance of the objectives of the Organisation cannot be said to be providing any personal facility or benefit to the members of the club. D. For that the annual membership subscription facilitating the members to further the objectives of the Organisation and be associated with other similar organisations, both nationally and globally, arranged for by the Organisation cannot be said to be facilities/benefits to the members only on the ground that such access is not available to the non-members of the Organisation. E. The Appellant further submitted that it is incorrect to state that non-members cannot contribute to the furtherance of the objectives of the organisation. The existence of the club is for the benefit of society and therefore charter of the organisa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idiary to it would not amount to a business unless the main intention was to carry on the business. P. For that Maharashtra Authority for Advance Ruling in the case of Lions Club of Poona Kothrud vide order no. GST-ARA-33/2018-19/B-100 Mumbai, dated. 28/08/2018 = 2018 (12) TMI 590 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA had held that the club is not formed to provide any supply of goods or services to its members qua the fees received from them. There being no supply qua the fees received, there arises no occasion for us to visit the definition of 'Supply' under GST Act. The applicant club as per the facts put up before us does not render any 'Supply' for the purpose of the GST Act. 5. During the course of the hearing the Appellant reiterated the points as stated in Grounds in Appeal and the Appellate Authority for Advance Ruling has requested the Appellant to submit the audited balance sheet of the club. 6. The applicant submitted two balance sheets one for the period as on 30th June, 2017 and another for the period as on 30th June, 2018, along with and one book on constitution and bye-laws of the club. 7. The matter is examined and wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -clause (e) 'business' also includes- provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members . As per item 2(r) under 'Definitions' appended to the Notification No. 1136-F.T. dated 28.06.2017 under the WBGST Act, 2017 and corresponding Notification No. 12/2017(rate) under the CGST Act, 2017, charitable activities means activities relating to - (i) public health by way of, (A) care or counseling of (l) terminally ill persons or persons with severe physical or mental disability; (II) persons afflicted with HIV or AIDS; (Ill) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or (B) public awareness of preventive health, family planning or prevention of HIV infection; (ii) advancement of religion, spirituality or yoga; (iii) advancement of educational programmes or skill development relating to, (A) abandoned, orphaned or homeless children; (B) physically or mentally abused and traumatized persons; (C) prisoners; or (D) persons over the age of 65 years residing in a rural ..... X X X X Extracts X X X X X X X X Extracts X X X X
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