https://www.taxtmi.com/caselaws?id=377856 The Appellant's activities were deemed to constitute a supply of services and goods under the GST Act by the Advance Ruling Authority. The membership fees collected were considered a supply of services as they provided exclusive benefits to members. Souvenirs distribution was classified as a supply of goods, contrary to the Appellant's claim. The Authority found insufficient evidence of charitable activities to support the Appellant's assertions. The West Bengal Authority for Advance Ruling's decision was upheld, dismissing the appeal. en-us Wed, 20 Mar 2019 00:00:00 +0530 Fri, 07 Jun 2019 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377856 The Appellant's activities were deemed to constitute a supply of services and goods under the GST Act by the Advance Ruling Authority. The membership fees collected were considered a supply of services as they provided exclusive benefits to members. Souvenirs distribution was classified as a supply of goods, contrary to the Appellant's claim. The Authority found insufficient evidence of charitable activities to support the Appellant's assertions. The West Bengal Authority for Advance Ruling's decision was upheld, dismissing the appeal. Case-Laws GST Wed, 20 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377856