Court :
AAR, Maharashtra
Brief :
The Hon'ble AAR, Maharashtra in the matter of M/S. Rotary Club of Mumbai Elegant [Advance Ruling No. GST-ARA-26/020-21/B-108 dated December 9, 2021] held that, contributions from club members, recovered for spending on weekly meetings, other petty administrative expenses amounts to ‘supply' and the activity of collecting contributions and spending towards meeting and administrative expenditures only, is business under Central Goods and Services Tax Act, 2017 ("CGST Act").
Citation :
Advance Ruling No. GST-ARA-26/020-21/B-108 dated December 9, 2021
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DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English