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    <title>2018 (11) TMI 1574 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL</title>
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    <description>The Authority determined that the Applicant&#039;s activities, affiliated with International Inner Wheel, constitute &quot;business&quot; involving the supply of services and goods under the GST Act. The Applicant&#039;s involvement in social welfare work through Inner Wheel Clubs, financial transactions, membership fees, and commercial nature of activities led to the classification of their services under SAC Heading 99959 and goods under SAC Heading 99836. The ruling concluded that the Applicant&#039;s activities are subject to GST provisions, aligning more with social welfare than strict charitable definitions.</description>
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      <description>The Authority determined that the Applicant&#039;s activities, affiliated with International Inner Wheel, constitute &quot;business&quot; involving the supply of services and goods under the GST Act. The Applicant&#039;s involvement in social welfare work through Inner Wheel Clubs, financial transactions, membership fees, and commercial nature of activities led to the classification of their services under SAC Heading 99959 and goods under SAC Heading 99836. The ruling concluded that the Applicant&#039;s activities are subject to GST provisions, aligning more with social welfare than strict charitable definitions.</description>
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