M/s Navi Mumbai Sports Association

1.Whether the following amount collected by the applicant from its members is liable to GST?
a.Entrance / Admission fees which forms part of corpus fund
b.Annual Subscription fees
c.Annual Maintenance fees

2.Whether the amount / fees collected towards rendering training / coaching in recreational & sports activities are exempt from payment of GST under entry no. 80 of notification 12/2017 CTR dated 28th June, 2017?
a.Football / Basketball/ Athletic / Cricket / Swimming coaching fees
b.Summer coaching fees
c.Dance coaching
d.Karate / Physical fitness

States/UT
Order No. & Date
GST-ARA-16/2020-21/B-67 Mumbai Dated 25.05.2022
Order date
25-05-22
Category
97(2)(b),(e)&(g)
Year