Page 109 - GSTL_16 April 2020_Vol 35_Part 3

2020 ] IN RE : ROTARY CLUB OF MUMBAI QUEENS NECKLACE 323
that activities carried out by club would not come under scope of supply -
Even if activities considered to be supply then membership fee collected
would be subject to double taxation as amount spent towards meetings and
administrative expenditures already subjected to GST at hands of suppliers of
these input services or goods used in meetings, events and other administra-
tive functions of club - That would be against Legislature’s intention of formu-
lation of GST, which certainly does not embrace idea of double taxation - Im-
pugned activities of club not be construed as supply, question regarding
availment of ITC on input services like catering services, banquet services, etc.
would not arise - Amount collected as membership subscription and admis-
sion fees from members not liable to GST as supply of services - Rulings by
Authority for Advance Ruling set aside - Sections 2(17) and 7 of Central Goods
and Services Tax Act, 2017. [paras 46, 47, 48, 49, 50]
Appeal allowed
[Order]. - Proceedings : At the outset, we would like to make it clear that
the provisions of both the CGST Act and the MGST Act are the same except for
certain provisions. Therefore, unless a mention is specifically made to such dis-
similar provisions, a reference to the CGST Act would also mean a reference to
the same provisions under the MGST Act.
The present appeal has been filed under Section 100 of the Central Goods
and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act,
2017 (hereinafter referred to as “the CGST Act and MGST Act”) by Rotary Club
of Mumbai Queens Necklace (hereinafter referred to as the “Appellant”) against
the Advance Ruling No. GST-ARA-118/2018-19/B-46, dated 30-4-2019 [2019 (27)
G.S.T.L. 127 (A.A.R. - GST)].
Brief facts of the case :
1. This Appeal is being filed by Rotary Club of Mumbai Queens Neck-
lace (‘the Appellant’ or ‘the club’) against Ruling No. GST-ARA-118/2018-19/B-
46, dated 30-4-2019 pronounced by Maharashtra Authority for Advance Ruling.
2. The appellant, having Goods and Services Tax (‘GST’) Registration
No. 27AAABR0643JIZ is an unincorporated association of individuals. The club
is affiliated to Rotary International, a worldwide organization with [520+] dis-
tricts, [35000+] clubs and [1.2 million plus] members. The object of Rotary is to
encourage and foster the ideal of service.
3. to 39. * * * * * *
[See text of paras 3 to 39 of this order in GST Council website.]
Personal Hearing :
40. A personal hearing in the matter was conducted on 4-11-2019,
which was attended by Mr. Parag G. Mehta and Mr. Ashok N. Shah, on behalf of
the Appellant, wherein they reiterated the written submissions previously filed
before us as well as the additional written submissions filed on the date of the
personal hearing. In the aforesaid hearing, the Department was represented by
Shri Durgesh Salunke, Deputy Commissioner Division III, CGST, Mumbai Cen-
tral, who also reiterated the written submissions, filed before us.
Appellant’s additional submission dated 4-11-2019 :
41. Ground No 1 : Taxability of Contributions received by Club from its
Members :

GST LAW TIMES  16th April 2020  229