AAR : Inner-Wheel Club activities not 'charitable', Annual membership/subscription fees charged by association taxable

West Bengal AAR holds that activities of applicant, affiliated to International Inner Wheel and administrative body for all Inner Wheel Clubs in India constitutes a ‘business’ defined under sub clause (e) of Section 2(17) of CGST Act, 2017 which includes “provision by a club, association, society, or any other body (for a subscription or any other consideration) of the facilities or benefits to its members”; Opines that, there are well laid down objectives of app...