ITC on membership fees?

Whether ITC on membership fees paid to Brihanmumbai Developer Association by a builder is eligible for ITC in light of section 17(5) ?
Replies (3)
Quick Summary
This discussion explores the eligibility of Input Tax Credit (ITC) on membership fees paid by builders to associations, specifically referencing Section 17(5) of the GST Act. The prevailing view suggests that ITC may be claimable if the fees are not for personal use and other conditions under Section 16 are met. The content also includes information on extended GSTR-3B filing due dates for February to May 2020, relevant for taxpayers based on their aggregate turnover.

I think it will be eligible as it is not for any personal purpose
FOR INFORMATION PURPOSE ONLY :

As per Notification No. 31/2020 - Central Tax, dated 03.04.2020 read with Notification No. 32/2020 - Central Tax, dated 03.04.2020, Due Date for filing FORM GSTR -3B for the month of February, March and April 2020 for the Taxpayers having Aggregate Turnover more than Rs. 5 crore in the preceding FY have been extended in the following manner :

FEBRUARY : 24.06.2020.
MARCH : 24.06.2020.
APRIL : 24.06.2020.

And as per Notification No. 36/2020 - Central Tax, dated 03.04.2020, due date for filing FORM GSTR -3B for the month of MAY 2020 have been extended to "27th June 2020".

TAXPAYERS HAVING AGGREGATE TURNOVER upto Rs. 1.5 crore in the preceding FY ( Notification No. 31/2020 - CT, Notification No. 32/2020 - CT and Notification No. 36/2020 - CT all dated 03.04.2020 )

FEBRUARY : 30.06.2020
MARCH : 03.07.2020
APRIL : 06.07.2020
MAY : 12.07.2020 & 14.07.2020. ( For specified catagory of States, different due date prescribed ).

Membership fees of club is restricted by Sec 17(5) 

BUT in your case , ITC may be availed if other conditions of Sec 16 are satisfied .  

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