AAAR: Collection of subscription/membership/admission fees by Rotary club not liable to GST

Maharashtra AAAR sets aside AAR’s ruling, observes that subscription/membership/admission fees collected by Rotary Club on Mumbai Queen’s Necklace (‘Appellant’) is not liable to GST; Perusing the financial statements of the Appellant that the club isn’t providing any specific facility or benefits to its members against the subscription fees and the entire such amount is expended towards meetings and administrative expenditures, holds that Appellant’s activiti...