Maharashtra Authority of Advance Ruling
M/s Rotary Club of Mumbai Western Elite
The amount collected by Rotary club is towards convenience of members and pooled together for paying meeting expenses, communication expenses, RI per capita dues, subscription fees to the Rotarian or Rotary regional magazine, district per capita assessment and the same is deposited in single bank account. As there is no furtherance of business in this activity and neither any services are rendered nor are any goods being traded, whether the above transaction can be considered as supply of goods or services to its Members under GST?
GST-ARA- 09/2019-20/B- 105 Mumbai dated 04.10.2019