AAAR : Upholds AAR, Membership Fees charged under Inner Wheel Club's affiliation, liable to GST
West Bengal AAAR upholds AAR’s order that activities of applicant, affiliated to International Inner Wheel and administrative body for all Inner Wheel Clubs in India constitutes ‘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”; Observes that, club membership can only be av...