https://www.taxtmi.com/caselaws?id=423094 The AAR Maharashtra ruled that a sports club's entrance/admission fees, annual subscription fees, and maintenance fees are liable to GST under amended Section 7 of CGST Act, 2017, as these constitute supply to members who are distinct persons. Regarding coaching fees, the authority held that training in Football, Basketball, Athletics, Cricket, Swimming, Karate, and Dance qualifies for exemption under Entry No. 80 of Notification 12/2017-CTR as these activities fall under sports, arts, or culture. However, physical fitness training and summer coaching do not qualify for exemption as they cannot be categorized under sports, arts, or culture, making them taxable under GST. en-us Wed, 25 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423094 The AAR Maharashtra ruled that a sports club's entrance/admission fees, annual subscription fees, and maintenance fees are liable to GST under amended Section 7 of CGST Act, 2017, as these constitute supply to members who are distinct persons. Regarding coaching fees, the authority held that training in Football, Basketball, Athletics, Cricket, Swimming, Karate, and Dance qualifies for exemption under Entry No. 80 of Notification 12/2017-CTR as these activities fall under sports, arts, or culture. However, physical fitness training and summer coaching do not qualify for exemption as they cannot be categorized under sports, arts, or culture, making them taxable under GST. Case-Laws GST Wed, 25 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423094