https://www.taxtmi.com/caselaws?id=396252 The appellate authority held that the membership subscription and admission fees collected by the club from its members are not liable to GST as a supply of services. The authority determined that the club's activities did not qualify as a taxable supply under the CGST Act, as the fees collected were used solely for administrative expenses and meetings, and the club was not engaged in any business as defined by the Act. Consequently, the club was not eligible to claim Input Tax Credit on banquet and catering services, as the membership fees were deemed non-taxable under GST regulations. en-us Wed, 06 Nov 2019 00:00:00 +0530 Tue, 18 Mar 2025 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396252 The appellate authority held that the membership subscription and admission fees collected by the club from its members are not liable to GST as a supply of services. The authority determined that the club's activities did not qualify as a taxable supply under the CGST Act, as the fees collected were used solely for administrative expenses and meetings, and the club was not engaged in any business as defined by the Act. Consequently, the club was not eligible to claim Input Tax Credit on banquet and catering services, as the membership fees were deemed non-taxable under GST regulations. Case-Laws GST Wed, 06 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396252