AI Drafter 
TaxTMI 
TaxTMI 
2019 (11) TMI 420
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.... the CGST Act would also mean a reference to the same provisions under the MGST Act. B. In the present case, appeal had been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as 'the CGST Act and MGST Act"] by Assistant Commissioner, Central Tax, Division-IV, CGST, Pune-II Commissionerate (herein after referred to as the "Appellant" or "the Department" interchangeably) against the Advance Ruling No. GST-ARA-33/2018-19/B-118 dated 28.08.2018 = 2018 (12) TMI 590 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA, which was disposed of by the AAAR Order No. MAH/AAAR/SS-RJ/32/2018-19 dated 23.04.2019. However, pursuant to the said AAAR order dated 23....
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....ir members, for registration in programs such as Club Quality initiative Workshops. They have also furnished one flyer cataloguing various programs pertaining to the communication skill, managerial skill, and leadership skill, etc., which also reveals the amount of the registration fee for participating in such training programs/workshops. Discussion and Findings 1. We have perused the additional submission made by the respondent on 12.06.2019 vide which they have submitted that the membership fee charged by them from their members, which are exclusively used for meeting the administrative expenses, is not leviable to GST as the same is not received for extending any benefits or facilities to its members, whatsoever, including the arr....
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....on members. It is pertinent to note that these Leadership Programs are conducted only for the Lion members. Non- Lion members are not allowed to participate in such programs. Thus, by doing so, the Respondents have rendered activity for the benefit of its members against the membership fee. Now, we will discuss the meaning of services provided in the Section 2(102) of the CGST Act, 2017 which is reproduced herein under: "services" means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged; Thu....
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....s the meaning of the term consideration envisaged under Section 2(31) of the CGST Act, 2017, the relevant extract of which has been reproduced herein below: "consideration" in relation to the supply of goods or services or both includes- (a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or State Government; (b) ............................ Thus, from the above inclusive definition of the term "consideration", it can decisively be construed that the membership fee collected by the ....
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....embership fee collected by the Respondent from it members is also appropriated towards organising such training programs/workshops imparting leadership skills etc. In addition to this, we had also not distinguished the Respondent's submission in this regard even as the Respondent, in para 13.2 of their submissions filed before us on 28.03.2019 during the course of personal hearing, had provided the break-ups of the expenditure under various heads of the membership fee i.e. club membership and cabinet membership fee while elucidating the reasons as to why these membership fees should not be subjected to GST. 6. The various expenditure heads under which the Club membership fee collected by the Respondent is appropriated or utilized are det....
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....ities whatsoever such as sports, fitness, recreation, lifestyle, entertainment and personal transportation etc. 10. In order to support the above declaration of the Bol dated 27.02.2019, they have also furnished payment receipts, for the registration fee of the training program/workshops, charged by the Respondent to its members, various flyers in respect of the training programs/workshops pertaining to the communication skill, managerial skill, and leadership skill, etc., which also contains the details of the registration fees associated with such training programs/workshops organised by the Respondent for its members. 11. The above-mentioned documents submitted by the Respondent also substantiate their contention that the separate ....