If you've paid GST on a club membership entrance fee, you generally cannot claim Input Tax Credit (ITC) on it. This is because Section 17(5) of the CGST Act, 2017, specifically blocks ITC on such membership fees.
08 July 2022
I JUST TAKE MEMBERSHIP OF CLUB OF RS.1 LAKH AND PAID GST RS.18000/- ON MEMBERSHIP ENTRACNE FEEES OF CAN I TAKE ITC OF RS.18000/- i am individual