Vandna Sinha (42 Points)
07 June 2023
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(178301 Points)
Replied 07 June 2023
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/ subscripttion 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.
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