Further SC in the case of State of West Bengal Vs Calcutta Club Ltd MANU/SC/1367/2019 has held that from 2005 onwards the Finance Act 1994 does not levy service tax on members club in the incorporated form. It was also clarified that unincorporated association which would include persons who join together in for some common purpose would also be outside the purview of tax.
Sir. These are judgements of Appellate Authority on Advance Ruling on the taxability of Club Service Post GST
AAAA WB in the case of Association of Inner Wheel Clubs of India Appeal No 11/WB/AAAAR/APPEAL/2018 dt. 10.12.2018. held that supply of services to the members of the Association shall be treated as supply of services as defined under Section 7 CGST and also WBGST Act. However, AAAA Maharashtra had held that no GST is payable on membership subscription and admission fees. Rotary Club of Mumbai MAH/AAAR/SSRJ/12/2019 dt11.12.2019.
AAAR WB held that supply of food liable to GST in club premises.
Advocate Pradeep Kumar
PK Mittal BCom Delhi university 1975 LLB Delhi University 1978 FCS Fellow Member of ICSI 1992 1982 to 1992 as CS in Corporate Head Legal Apollo Tyres Ltd 1986 to 1992 1993 onwards Advocate in Delhi High Court CESTAT NCLT = Practcising Indirect Tax and Corporate laws 1993 to till date. Written more than 100 Article on Company Law and Corporate laws Indirect Tax Speaker on Indirect Tax Co Law and IBC in various Seminars Workshop organised by ICAI ICSI and ICMA and other organisations Convenor Core Group on GST of ICSI
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