AAAR: ‘Registration fees’, not ‘membership fees’ charged by 'Club' leviable to GST, modifies original order

Maharashtra AAAR modifies own order, clarifies that the membership fee collected by the Respondent (Club) from its members shall not be construed as consideration for the levy of GST; Notes the contention of Respondent (Club) that membership fee charged from members is exclusively used for meeting the administrative expenses and is not leviable to GST as same is not received for extending any benefit or facilities to its members; Noting the additional submissions made by the ...