Rotary Club of Mumbai Queens Necklace. For more information, see Interpretation Bulletin IT158, Employees’ professional membership dues. For the sake of brevity, the structure of Rotary is explained as under: The normal functioning of the Rotary as a whole is summarized as under: Rotary Club work with Rotary Foundation to : Provide Clean Water, Sanitation and hygiene. Any leadership skills along with other skills discussed supra, imparted to any lion member is not restricted or limited to any particular project, but the overall impact of such qualities developed in any person stays for his entire life span and the benefits accrued out of such skills will undoubtedly go much beyond  the Project undertaken by the Lions Club. 1.2. The said services are definitely used by the club for its members and hence ITC for the same should definitely be allowed. Our clarifications are as under: 1. It appears that in Rotary Global rewards, wherein the members not only enhance their business but they learn from and identify with the leaders in their community. 3.1 STATEMENT CONTAINING THE APPLICANT’S INTERPRETATION OF LAW AND/OR FACTS, AS THE CASE MAY BE, IN RESPECT OF THE QUESTION(S) ON WHICH THE ADVANCE RULING IS SOUGHT. The same order of the Hon’ble AAAR should hold good for Cooperative Housing Societies. (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; (b) import of services for c consideration whether or not in the course or furtherance of business; (c) the activities specified in Schedule 1, made or agreed to be made without a consideration; and. Each club elects its own officers and enjoys full autonomy within the framework of Rotary’s constitution and bylaws. This activity cannot be categorized as community service rather it indicates towards furtherance of one’s own cause. Rotary Club of Mumbai Nariman Point (“the Appellant”) is an International organization having clubs in 216 countries engaged in humanitarian and charitable services. Hence registration under GST is not required”. In view of the above, agreeing with the view of the jurisdictional office that the Club or association cannot claim input tax credit on the tax paid on catering and other such services, we hold that the Club or association, in this case, the applicant, cannot claim input tax credit on the tax paid on banquet and catering services. In view of the above said observations made by the Appellate Authority in the appeal filed by the department, against the order of Advance Ruling Authority, in the case of Lions Club of Poona, Kothrud, the said authority has set aside the order of the AAR, which has been heavily relied upon, by the applicant, in the subject case. The RI president, who is elected annually, develops a theme and emphases for the year. Unless and until the provision to Section 17 (5) (b) (1) is satisfied the applicant is not entitled to Input Tax credit of Food & beverages, outdoor catering. In light of the above, a Ruling is sought from the Hon’ble Authority on whether subscription fees and admission fees received from members are liable to GST and if yes, whether Input tax credit on the banquet and catering services can be availed or not. Health services, cosmetic & plastic surgery, leasing renting or hiring of motor vehicles, vessels or aircraft referrers to in clause (a) of clause (aa) except when used for the purpose specified there in, life insurance and health insurance. Agr of I. T. (1948) 16 ITR 270 (PC), there are three conditions stipulated by the judicial committee, the existence of which establishes the doctrine of mutuality: Since the transaction between the club and its members does not tantamount to supply s 7 of the CGST Act, 2017, no GST is applicable on membership fees collected by the lub from its members. i) food & beverages, outdoor catering, beauty treatment. 4) Explanation for transaction to be outside the purview of Clause (a) of section 7(1): > Clause (a) of section 7(1) covers all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business. Rate is 18% (CGST 9%+SGST 9%) As ICAI has directed its members to add 18% tax on fees/ subscription there is no question of payment in reverse charge by institute. So, can a service provided by a Housing Society to its members be treated as service provided by one person to another. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA, (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017). (1) For the purpose of this Act, the expression “supply” includes-. In view of the above and in observance of the principles of judicial discipline, we hold that the amount collected as membership subscription and admission fees from members is liable to GST as supply of services. Through regular meetings and events, the members of the Club will connect with other leaders towards changing the world and expand their leadership and professional skills.  It is also said that –Rotary Club Membership allows members to sit next to people with whom he/she may have to pay $250 an hour to meet” This clearly shows that there is forthernanece of business involved. Maintained by V2Technosys.com, Appeal Number : No. It does not cover supply of services. The events are held by the club for holding lectures and fun raising events. Nobody from the jurisdictional Office appeared. c) The Rotary Foundation uses generous donations to fund projects by Rotarians and other partners in communities around the world. Ex. (d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II. (D) “From the above inclusive definition of the term ‘consideration’ it can decisively be construed that the membership fee collected by the club from its members is not only meant for meeting administrative expenses, but is also towards organizing the Leadership Program for the direct or indirect benefits of the members. Whether the amount collected as membership subscription and admission fees from members is liable to GST:-1.1 According to the Article 8 of Section 1 of Bylaws of the Rotary Club of Mumbai Queens’s Necklace that club committee co-ordinates their efforts to achieve club’s annual and long term goals. Each club should have the committee listed in Article 13 section 7 of Standard Rotary club constitution. Copy of the Constitution Document/charter is enclosed herewith at, The financial statements and audited accounts enclosed at. Products and services from companies around the world are being added every week. i) social- It is ascertained that M/s. cenvat credit can not be availed, we would like to draw special attention to section 17 (b): ” (b) The following supply of goods or services or both. 7500 per month per member would be taxable. Answer:- Answered in the negative, in view of the observations/discussions made above. Hubco.in shall not be responsible for any damages or problem that may arise to you on relying on the above search results. The appellate body said that since the membership fee of the appellant – Rotary Club of Mumbai Queens Necklace – is used for meeting administrative expenditure and is not … Here the membership fees recovered from members was held to be not subject to GST as it was spent only towards meeting administrative expenses. collected by them from members are not liable to GST. However, M/s Rotary Club of Mumbai Queens Necklace have not submitted the copies of Article 13 section 7 in their application. Therefore, the principle of mutuality is applicable and since the fees so collected are only pooled together for convenience and for defraying administrative and other expenses and hence, the same should not be brought under the purview of GST. Ans: As stated in above question that amount collected in excess of Rs. We find that the said order of the Maharashtra Advance Ruling Authority in respect of “Lions Club of Poona Kothrud” has been overruled, on an appeal ri e d by the department before the Appellate Advance Ruling Authority, Maharashtra. The Trust has undertaken various activities like donation of machineries to hospitals. It also appears that Rotary clubs charges fees to admit a person as their member who is not used for any social cause. District receiving its payments from Clubs to meet the expenses of Administration since one district comprises of more than 100 clubs. The same can be seen from the Balance sheet submitted by M/s. Certain fundraising events are input taxed. Rotary Club Of Mumhai Queens Necklace had arranged “spouse events” and “spouse night expenses” which clearly amounts to recreation activity and hence it falls under tax net. During the course of hearing on 03rd April, 2019 your good office had asked for certain additional information and also given us an opportunity to rebute the reply of the jurisdictional officer. MUMBAI: Monthly maintenance charges, which one pays to co-operative housing society (CHS) or to be specific to its resident welfare association (RWA), will not attract Goods and Service Tax (GST), provided such charges are Rs. Small Suppliers, as defined by CRA, are exempt from the requirement to register to collect and remit GST/HST.CRA has three definitions who is a small supplier: Q. d. It also appears that Rotary clubs charges fees to admit a person as their member which is not used for any social cause. the right to receive a discount for property or services sold by the organization when the total value of all the discounts is insignificant (less than 30%) in relation to the membership fee. Parag Mehta, CA appeared, and requested for admission of application. 2,000 only. Since it has been established that the Appellant is not doing any business in terms of Section 2(17) of the CGST Act, the activities carried out by the Appellant would not come under the scope of supply as envisaged under Section 7(1) of the CGST Act. 18 June 2015 : Circular No. Under section 2(105), the term “supplier” has been defined as follows: “Supplier” in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; Under section 2(93), the term recipient has been defined as follows: “recipient” of supply of goods or services or both, means (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (C) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be constred as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied; A harmonious reading of both the above definitions provides that where a consideration is involved in a transaction, the recipient is the “person” who pays the consideration to the supplier. The Hon’ble AAAR, Maharashtra in Re: Rotary Club of Mumbai Nariman Point [Order No. We reiterate the submissions made while filing the application and additional submissions on 18.03.19. Each club should have the committee listed in Article 13 section 7 of Standard Rotary club constitution. The provisions of Section 17(5) (b) (i) are crystal clear. CRA has released a letter which discusses whether GST/HST applies to membership dues. The said discount are provided by the respective companies. The AAR have not followed the literal rule of construction in so far as the interpretation of the definition of ‘business’ under the CGST Act, 2017, is concerned. 2) If receipts are liable to GST, can the club claim input tax credit of the tax paid on banquet and catering services for holding members meetings and various events? So prima facie there appears a levy of GST on the issue on above said issue. The applicant submits the following in their support: a) The identity of the contributors to the fund and recipients from the fund. 3. Advance Ruling Application is being filed by the club i.e. b) Fees and contributions to District or Secretariat of Rotary. Club receiving Reimbursements from its members: These are purely collected to defray its expenditure on meetings and communications. (i) Food & beverages, outdoor catering, beauty treatment. In other words, whether the transaction between the Appellant and its members can be construed as supply as envisaged under section 7 of the CGST Act, 2017, or otherwise. The purpose of Clubs is to promote integrity, and advance world understanding, goodwill, and peace through fellowship of leaders. GST (Goods and Services Tax) is a fiscal reform being made to introduce a single taxation system across the entire nation. Answer :- Answered in the affirmative, in view of the observations/discussions made above. There must be two different persons to tax a transaction under said provision. club also incurs expenditure like banquet and catering services for its weekly/monthly meeting. 4. 3) Therefore, in order to tax the transaction between an association or club or Club and its members, said transaction must either fit clause (a) or(c) above. MAH/AAAR/SS-RJ/20/2019-20 dated December 11, 2019 held as under: Similar stand was taken by Hon’ble AAAR, Maharashtra in Re: Rotary Club of Mumbai Queens Necklace [Order No. There are various articles on public domain like “Why Rotary? On perusal of the entire case records, the moot issue in the present case is whether the membership/subscription fees, admission fees collected by the Appellant from its members will be subject to GST or not. In this regard, it appears that according to Section 17 (5)(b) of CGST Act, 2017 mentions various situations wherein ITC cannot be availed. If the benefit is taxable, it is also pensionable. Rotary Club is not providing any discounts or facilities on its own account. 11/WBAAAR/2018 dated 20.03.2019] holding that GST is leviable on such membership fees. On the contrary it is observed from tax invoice no 166/18-19, 186/18-19 and 091/18-19 and schedules of the Balance sheets attached with the application by M/s. The applicant club has stated that, (i) they are an autonomous unit which collects fees from their members to meet administrative costs and to manage their activities; (ii) the principle and matuality-an amount  received from oneself cannot be regarded as income so as to be liable to tax – is applicable in their case since the fees so collected are only pooled together for convenience and for defraying administrative and other expenses and such fees collected should not be liable to GST. The Appellate Authority has also observed as follows: 1. Copyright © TaxGuru. Q.2:- If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events? All donations and charitable activities are made from the said Trust. Whether the amount collected as membership subscriptions and admission fees from members is liable to GST as supply of services? Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression `GST Act’ would mean CGST Act and MGST Act. As per the provisions of CGST Act. In lieu of consideration received as membership fees, admission fees and subscriptions are taxable as supply of services under GST. Hence we cannot accept their contention. Whether GST applicable or not . 2020 ANZSN Membership Subscription Fees. There are no funds used for any social cause. 0. 1.1 Services provided by the Club & Association in lieu of consideration received as No. On the contrary, from tax invoice No. In the respected case the question raised before the authority was about activities done by it for its members. Hence in order to ascertain the responsibilities and privileges, the department searched the literature available on internet and came to notice that Rotary clubs have two functions:-. Sh. Posted A. In view of the above it is to state that the Club or association cannot claim input tax credit on the tax paid on catering and other such services. The Club organizes events for the purpose of enabling members to meet and interact with each other For such events the Club incurs various expenditure like banquet charges, catering services etc. It is not for profit institution and neither has it rendered commercial service to its members nor does it render services to outsiders for a fee. Further, Schedule II of CGST Act, 2017 enumerates activities which are to be treated as supply of goods or as supply of services. Therefore, the vital condition for a transaction to be taxable under GST, that a supplier and recipient should be different persons is not satisfied. – Applicant club, as per the facts put up, does not render any “Supply” for the purposes of the GST Act. (ii) their outward taxable supply is as an element of a taxable composite or mixed supply. The members contribute to the expenses for holding such meeting. None of the events are in the form of recreational events. (D) imparting training on flying such aircraft; (ab) services of general insurance, servicing, repair and maintenance In so far as they relate to motor vehicle, vessels or aircraft referred to in clause (a) or clause (aa): PROVIDED that the input tax credit in respect of such services shall be available-, (i) where the motor vehicles, vessels or clause (a) or clause (aa) are used for the purpose specified therein, (ii) where received by a taxable person engaged-, (i) In the manufacture of such motor vehicles, vessels or Aircraft; or. For example, a $100 membership fee provides members with a $5 discount for each of 10 admissions to the theatre ($50 discount). The speakers who come to Rotary also support the activities of Rotary by spreading the good work to others. Payroll deductions. Members are not covered under section 25 as distinct person. "In case the charges exceed Rs 7,500 … The contribution from new members is collected on pro rata basis rounded to quarter/ half year. c. It also facilitates gathering of professional and experts locally and globally to enhance their contacts for furtherance of their business. Lions Club and its members are nothing but supply, and accordingly will attract GST. Do all members have to pay GST even if only few members cross 7500 limit? If the impugned activities of the Appellant were to be supply, then the membership fees collected by the Appellant, which is purely in the nature of a reimbursement for the meetings and administrative expenditures incurred by the Appellant to sustain and propagate their inherent objectives and programs, would be subject to the double taxation as the amount spent towards the meetings and administrative expenditures is already subjected to GST at the hands of the suppliers of … The said services are definitely used by the club for its members and hence ITC for the same should definitely be allowed”. 02 FACTS AND CONTENTIONS — AS PER THE APPLICANT, The submissions, as reproduced verbatim, could be seen thus-. Rotary Club Of Mumbai Queens Necklace had arranged “spouse events” and “spouse night expenses” which clearly amounts to recreation activity and hence it falls under tax net. a) Rotary clubs bring together dedicated individuals to exchange ideas, build relationships, and take action. The receipts majorly comprise of: The amounts collected by way of fees are only pooled together and it is not expected to generate any surplus. The applicant, other than mentioning that they are eligible for such credit has not substantiated the same with evidentiary material. Clarifications on the observations of the submissions made by the jurisdictional officer in the course of personal hearing on 03.04.2019: a) Rotary club invites eminent personalities for guest lectures and guidance for the members to enhance their professional leadership and personal skills. The members come together to form a rotary club and it is not an entertainment or recreational service club. Health services, cosmetic & plastic surgery, leasing renting or hiring of motor vehicles, vessels or aircraft referrers to in clause (a) of clause (aa) except when used for the purpose specified there in, life insurance and health insurance. You can find more information about the requirements for NFPs and GST on our website. NFP organisations must register for goods and services tax (GST) if their GST turnover is $150,000 or more and can choose to register if their GST turnover is lower. If the impugned activities of the Appellant were to be supply, then the membership fees collected by the Appellant, which is purely in the nature of a reimbursement for the meetings and administrative expenditures incurred by the Appellant to sustain and propagate their inherent objectives and programs, would be subject to the double taxation as the amount spent towards the meetings and administrative expenditures is already subjected to GST at the hands of the suppliers of these input services or goods used in the meetings, events and other administrative functions of the Appellant. Co-operative Housing Societies – whether amenable to levy of GST. The Appellate Authority in the said case has observed and found as under: (A).As per the definition of “person” under the GST Act, 2017, there are two persons namely, the Lions Club and the other person being the “member” of the Lions Club. MAH/AAAR/SS-RJ/15/2019-20 dated 06.11.2019]. GST in chargeable on Membership Fee or not. (b) The following supply of goods or services or both. 1.2 According to Section 17 (5)(b) of CGST 2017 mentions various situations wherein 7,500 or less per month. (E) The Lions Club has fulfilled both the conditions prescribed by Section 7 of the CGST Act; firstly that such supply is made by them in lieu of consideration and secondly, such supply has been made in the course or furtherance of business since the term business includes provision by club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members. The district administration, includes District Secretary, District Treasurer, Assistant Governors and various other committees. The entire submissions made by them are in defense of their contention that the fees etc. (B) The Rulings and Case Laws cited by the Lions Club pertained to Income Tax matters and not service tax matters. Club in normal parlance is understood to provide goods or services to its members such as recreation, sports etc. (e) provision by club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; “(1) For the purposes of this Act, the expression “supply” includes-, “all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be “made for a consideration by a person in the course or furtherance of business.”. 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