https://www.taxtmi.com/caselaws?id=415842 The court held that the activities of collecting contributions and spending on meeting and administrative expenses by a Rotary Club constitute 'business' under Section 2(17) of the CGST Act, 2017. The contributions from members for these expenses were deemed a 'supply' under the Act. Therefore, the fees collected from members were considered consideration for the supply of services, making the club engaged in business activities and liable to GST on the amounts collected as membership subscriptions and admission fees. en-us Thu, 09 Dec 2021 00:00:00 +0530 Wed, 25 May 2022 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415842 The court held that the activities of collecting contributions and spending on meeting and administrative expenses by a Rotary Club constitute 'business' under Section 2(17) of the CGST Act, 2017. The contributions from members for these expenses were deemed a 'supply' under the Act. Therefore, the fees collected from members were considered consideration for the supply of services, making the club engaged in business activities and liable to GST on the amounts collected as membership subscriptions and admission fees. Case-Laws GST Thu, 09 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415842