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GST - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Organizing the Leadership program exclusively for its Lion ...


GST Applied to Registration Fees for Skill Workshops, Not Membership Fees for Lion Leadership Program, Rules AAR.

November 9, 2019

Case Laws     GST     AAAR

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 members, will not construed as consideration for levy of GST; rather it is the registration fee, collected by the Respondent from its members for organising the skill oriented workshops, will be construed as consideration against the supply made by the Respondent to its members, and accordingly will be leviable to GST - Revenue appeal against the AAR allowed.

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