The amount collected as membership subscription and admission fees from members by the applicant club to meet out the expenses for the object for which it is incorporated viz; meeting expenses, communication expenses, Audit fees, Rotary International (RI) per capita dues, subscription fees to the Rotarian or Rotary regional magazine and the like. As there is no furtherance of business in this activity and neither any services are rendered, whether the above transaction can be considered as supply of services to its Members under GST?
States/UT
Order No. & Date
GST-ARA-14/2020-21/B-95 Mumbai dated 22.11.2021
Order date
22-11-21
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Category
97(2) (g)
Year
