AAR : Inner-Wheel Club activities not 'charitable', Annual membership/subscription fees charged by association taxable

Nov 30,2018

West Bengal AAR holds that activities of applicant, affiliated to International Inner Wheel and administrative body for all Inner Wheel Clubs in India constitutes a ‘business’ defined under sub clause (e) of Section 2(17) of CGST Act, 2017 which includes “provision by a club, association, society, or any other body (for a subscription or any other consideration) of the facilities or benefits to its members”; Opines that, there are well laid down objectives of app...


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