Requirement of registration - applicability of the GST Act - ...

December 11, 2018

Case Laws GST AAR

Requirement of registration - applicability of the GST Act - receipt of fees from members by the Lions Club of Poona, Kothrud - the amounts collected as ‘fees’ from the members are not for the purposes of making any ‘supply’ - The fees collected are used for social causes - No GST liability.

View Source

← Previous Next →

Requirement of registration - applicability of the GST Act - ...

December 11, 2018

Case Laws GST AAR

You may also like:

Organizing the Leadership program exclusively for its Lion members, can be considered as service or not? - the membership fee, collected by the Respondent from its...

Association of persons - Lions Club - principle of mutuality - scope of supply - provision by club, association, society, or any such body (for a subscription or any...

Doctrine of mutuality - club and association service - Sale - foods and drinks provided to the members of the club - As the matter is no more res integra and the Apex...

Club or Association Service - Admission Fee, Membership Fee, Establishment Expenses, collected by the appellant from its members - amount retained for earning ‘carbon...

Disallowance of membership fee paid to club u/s. 37 - unless assessee demonstrate with relevant evidences that subscription fee paid to club, is for the purpose of...

Exemption u/s 11 - registration u/s 12AA denied - main object of the trust is to give benefit to the family member of the deceased members of the Rotary Club - rejecting...

Club or Association Service - Mutuality of Interest - distinct entities or not - providing various facilities and advantages only to its members and collects amounts...

The assessee club, established with a non-profit motive, is distinct from its members who lack rights over any surplus generated. The club's activities lack...

The Securities and Exchange Board of India (SEBI) issued the Securities and Exchange Board of India (Foreign Portfolio Investors) (Amendment) Regulations, 2024. The...

Requirement to deposit Stamp Duty and Registration Fee - conversion of the petitioner from ‘Partnership Firm’ to ‘Limited Liability Partnership’ - Once there is no...

Club and Association Service - Levy of service tax - advance entrance/enrollment fee collected from prospective members - Mutuality of interest - there being mutuality...

Club and association services - principles of mutuality - Rotary Club - contributions received from the members in the Administration Account for expending the same for...

Club membership - amount collected by Rotary club towards convenience of members and pooled together for paying meeting expenses, communication expenses, RI per capita...

Classification of supply - as per the definition of "person" under the GST Act, club/organization and member are distinct entities - the amount collected as membership...

Levy of GST - membership fee collected from members at the time of giving membership - annual subscription and annual games fee collected from members of club -...

Quick Updates: