AAR : Amount collected by Lions Club & district for members convenience, not towards ‘supply’

Maharashtra AAR holds that no registration is required where amount is collected by individual Lions clubs and Lions District for convenience of Lion members, and is pooled together only for paying meeting expenses and communications expenses, which is deposited in single bank account; Perusing definition of “business” contained u/s 2(17)(e) of CGST Act, 2017, opines that, while clause (e) speaks about subscription, the definition requires that club, association, society ...