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GST - Highlights / Catch Notes

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Levy of GST - Supply of services or not - amount collected as ...


GST Not Applicable on Membership Fees: Activities Not Business u/s 2(17), CGST Act 2017.

June 26, 2020

Case Laws     GST     AAAR

Levy of GST - Supply of services or not - amount collected as membership subscription and admission fees from members - Once it has been established that the Appellant is not doing any business in terms of section 2(17) of the CGST Act, 2017, it can be deduced that activities carried out by the Appellant would not come under the scope of supply as envisaged under section 7(1) of the CGST Act, 2017

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