TaxTMI 
TaxTMI 
2019 (4) TMI 300
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..... This Appeal has been filed by the Association of Inner Wheel Club of India (hereinafter referred to as "the Appellant") on 21.12.2018 against Advance Ruling No. 23/WBAAR/2018-19 dated 26.11.2018 = 2018 (11) TMI 1574 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL, pronounced by the West Bengal Authority for Advance Ruling in the matter of M/s. The Association of Inner Wheel Club of India. 2. M/s. the Association of Inner Wheel Club of India, who not registered under the GST Act, sated to be affiliated to International Inner Wheel and the administrative body for all Inner Wheel Club spread in 27 Inner Wheel Districts all over India (two of which fall within West Bengal) sought a Ruling on whether the activities that are undertaken by the....
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....ntions/meetings for the furtherance of the objectives of the Organisation and the annual membership subscription facilitates the member to further the objectives of the Organisation and be associated with other similar organisations, both nationally and globally, arranged for by the Organisation. B. It is an undisputed fact that activities of the club are restricted to social welfare activities and does not grant any personal benefit or facilities to the members. C. For that entitlement to attend conventions/meetings for the furtherance of the objectives of the Organisation cannot be said to be providing any personal facility or benefit to the members of the club. D. For that the annual membership subscription facilitating the memb....
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....n paid by the members had no bearing on receipt of such awards, if any. I. For souvenirs are not sold but are only distributed free of the cost to the members or non-members. J. The Appellant further submitted that activity of the club does not fall within the scope of supply in terms of section 7 of the Central Goods and Services Tax Act, 2017 and West Bengal Goods and Services Tax act, 2017. K. None of the activities of the appellant satisfies any of the terms "sale", "transfer" "barter", exchange", "licence", "rental lease" or "disposal"; L. None of the activities of the appellant satisfies the term "business"; M. The club does not have property, assets or any facilities whatsoever to enable the members to enjoy the facili....
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....rity for Advance Ruling has requested the Appellant to submit the audited balance sheet of the club. 6. The applicant submitted two balance sheets one for the period as on 30th June, 2017 and another for the period as on 30th June, 2018, along with and one book on constitution and bye-laws of the club. 7. The matter is examined and written and oral submissions made before us are considered. 8. The Balance Sheet as submitted by the Applicant relates to "Inner Wheel District-329 Kolkata" having address of 20, Park Side Road, Kolkata-700020 whereas the Applicant's address is "Chetak, A124 lake Gardens, Kolkata-700045". No Trial Balance of the Applicant has been submitted. From the said Balance Sheet of Kolkata Chapter it appears t....
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....treated as a supply of goods or supply of services as referred to in Schedule II." Under sub-clause (a) of clause (17) of section 2 of the GST Act, "business" includes- 'any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit", further under sub-clause (b) "business" includes- "any activity or transaction in connection with or incidental or ancillary to sub-clause (a)" and under sub-clause (e) 'business' also includes- "provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members". As per item 2(r) under 'Definitions' appended to the....
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.... by the club for that very purpose. Hence, the club has no regular social activity and also has no segregated fund for that purpose though the Appellant claimed in their grounds of Appeal that the subscription/membership fees collected from the members are utilised entirely for funding charitable work and towards administrative expenses incurred in the furtherance of the objectives of the organisation. 11. Hence, the main activity of the club is charitable work as claimed by the Appellant has no firm base to stand on. 12. Inner Wheel Club membership can only be availed against payment of annual membership fees, renewable annually. Only the members are granted various facilities and/or benefits, enabling them to attend conventions/meet....