GST payable on membership/ subscription fee received from members of a club
Last updated: 07 February 2022
Court :
AAR, Maharashtra
Brief :
The AAR, Maharashtra in the matter of M/S the Poona Club Limited[Advance Ruling No.GST-ARA-123/2019-20/B-12 dated January 31, 2022]held that, club of membership association and its members are distinct persons and the membership/ subscription fee, and annual fee, received from its members are consideration for supply of goods/services as a separate entity covered by the scope of the term ‘business’ and, thus, principle of mutuality is not applicable. Hence, GST would be payable on amounts received from club members.
Citation :
Advance Ruling No.GST-ARA-123/2019-20/B-12 dated January 31, 2022
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Bimal Jain
Published in GST
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