https://www.taxtmi.com/caselaws?id=418852 AAR Tamil Nadu ruled that activities performed by a rotary organization to its members for membership fees constitute taxable supply under GST. The authority held that despite charitable purposes, the organization and its members are deemed separate persons, making membership fee collection a taxable service requiring registration under CGST Act 2017. However, AAR declined to rule on specific charitable activities as they pertained to completed previous years beyond Section 95 scope, and did not address GST liability on other collected amounts due to insufficient details provided by the applicant. en-us Mon, 31 Jan 2022 00:00:00 +0530 Tue, 01 Apr 2025 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418852 AAR Tamil Nadu ruled that activities performed by a rotary organization to its members for membership fees constitute taxable supply under GST. The authority held that despite charitable purposes, the organization and its members are deemed separate persons, making membership fee collection a taxable service requiring registration under CGST Act 2017. However, AAR declined to rule on specific charitable activities as they pertained to completed previous years beyond Section 95 scope, and did not address GST liability on other collected amounts due to insufficient details provided by the applicant. Case-Laws GST Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418852