https://www.taxtmi.com/caselaws?id=386968 Amounts collected by a rotary club from its members toward meeting expenses, communication expenses, per capita dues, subscription fees and similar charges were treated as consideration for a supply of services and held liable to GST. The applicant relied on mutuality, contending that member collections pooled for common expenditure could not amount to supply between distinct persons. The Authority rejected that contention on the facts, noting that the receipts were not confined to purely administrative expenses and were also used for club events and other expenditures. It distinguished the cited membership-fee precedent and followed its earlier rulings in similar rotary club matters. en-us Fri, 04 Oct 2019 00:00:00 +0530 Wed, 12 Mar 2025 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386968 Amounts collected by a rotary club from its members toward meeting expenses, communication expenses, per capita dues, subscription fees and similar charges were treated as consideration for a supply of services and held liable to GST. The applicant relied on mutuality, contending that member collections pooled for common expenditure could not amount to supply between distinct persons. The Authority rejected that contention on the facts, noting that the receipts were not confined to purely administrative expenses and were also used for club events and other expenditures. It distinguished the cited membership-fee precedent and followed its earlier rulings in similar rotary club matters. Case-Laws GST Fri, 04 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386968