Membership/admission fees collected by the club liable to GST

AAR Maharashtra held that club and its members are two distinct persons and the amount collected as membership subscription and admission fees from members are liable to GST as the supply of services. No ITC is available on the tax paid on banquet and catering services for holding members meetings and various events, as outward supply is not of the same category.

Source: A2Z TaxCorp

 

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