GST not leviable on subscription/infrastructure development fee collected from members, unless the amended provision is notified


Last updated: 12 May 2021

Court :
AAR, Karnataka

Brief :
The AAR, Karnataka in the matter of M/s. Bow-ring Institute [Order No. KAR ADRG 27/2021, dated April 22, 2021] held that, the members-club is not liable to pay Goods and Services Tax ("GST") on subscription fees and infrastructure development fund collected from the members, unless the amended Section 7 of Central Goods and Services Tax Act, 2017 ("CGST Act") is notified by the government.

Citation :
Order No. KAR ADRG 27/2021, dated April 22, 2021

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Bimal Jain
Published in GST
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