Page 129 - GSTL_13th August 2020_Vol 39_Part 2

2020 ] IN RE : APSARA CO-OPERATIVE HOUSING SOCIETY LTD. 215
of the Maharashtra Appellate Authority for Advance Ruling in the case of M/s.
Lions Club of Poona Kothrud, and the case of M/s. Rotary Club of Mumbai Western
Elite.
5.16.1 In the case of M/s. Lions Club of Poona Kothrud, the Appellate Au-
thority has finally come to a conclusion that only the membership fee, collected
by M/s. Lions Club of Poona Kothrud from its members, will not be construed
for levy of GST since the said membership fees are “being utilized only for pay-
ing Members’ meeting expenses for formulations of policies and directions. Ad-
ministrative expenses (printing of circulars, fees payable to international office
and multiple office), office supplies, (stationery, postage) communication (greet-
ings) and such other incidental expense; for updating education for the purpose
of carrying on service activities in a better manner.”
5.16.2 In the subject case, first of all there is no collection of member-
ship fees. Further, the applicant has not mentioned that they are undertaking any
administrative expenses. Both, collection of membership fees and utilization of
the same for administrative purposes are facts of the matter in the Lions Ciub case
but not in the subject matter.
5.16.3 We therefore feel that the decision of the Authority in the case of
M/s. Lions Club, Kothrud is not applicable in the instant case. Similarly the facts in
the case of M/s. Rotary Club of Mumbai Western Elite are different from the facts of
the subject matter. Hence the said decisions are not applicable in the subject case.
5.17 The second query raised by the applicant is “If the activities of the
applicant are treated as “supply” under CGST Act, 2017 then whether the appli-
cant has correctly discharged the GST as per the illustrative copy of the invoice
generated by the Applicant?”
5.17.1 In this matter we feel it necessary first to decide whether the said
question raised by the applicant is covered under Section 97(2) of the CGST Act,
2017, and thus maintainable, or liable for rejection. Having said so, we invite at-
tention to the questions that can be posed in an application for an Advance Rul-
ing under the provisions of the GST Act. Sub-section (2) of Section 97 is the rele-
vant section which is reproduced as below :
(2) The question on which the advance ruling is sought under this Act,
shall be in respect of -
(a) classification of any goods or services or both;
(b) applicability of a notification issued under the provisions of
this Act;
(c) determination of time and value of supply of goods or services
or both;
(d) admissibility of input tax credit of tax paid or deemed to have
been paid;
(e) determination of the liability to pay tax on any goods or ser-
vices or both;
(f) whether applicant is required to be registered;
(g) whether any particular thing done by the applicant with re-
spect to any goods or services or both amounts to or results in
a supply of goods or services or both, within the meaning of
that term.
GST LAW TIMES  13th August 2020  129