Assistant Commissioner, Central Tax, Division-IV, CGST, Pune-II Commissionerate in the Advance Ruling application filed by M/s. Lions Club of Poona Kothurd

The Maharashtra AAAR  amended the para 19 of the original AAAR Order No.  MAH/AAAR/SS-RJ/32/2018-19 dated 23.04.2019 in as much as the membership fee, collected by the Respondent from its members, will not construed as consideration for levy of GST; rather it is the registration fee, collected by the Respondent from its members for organizing the skill oriented workshops, will be construed as consideration against the supply made by the Respondent to its members, and accordingly will be leviable to GST, while maintaining that Lions Club of Poona Kothrud, on account of the activities i.e. organizing training programs/workshops for its members, is liable to  take registration for discharging their GST liability.