GST Applicable on Club Membership and Annual Fees: AAR Rules Mutuality Principle Irrelevant Under CGST and SGST Acts.

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....Levy of GST - membership fee collected from members at the time of giving membership - annual subscription and annual games fee collected from members of club - principles of mutuality - the question whether profit motive is ousted or not, does not arise in this case at all - Both are liable to tax under CGST/SGST Act - AAR....