AAR: Member’s contribution to club taxable as 'supply of service', object or purpose ‘inconsequential’

Maharashtra AAR holds that the amount collected by Rotary Club as contribution from members in the administration account, recovered for expending the same for the weekly and other meetings and other petty administrative expenses, is liable to GST as "supply of services"; Finds that membership fees collected by the club from its members is not only meant for meeting administrative expenses, but also towards setting high ethical standards in business and profession, recognitio...