1. Whether membership fee collected from members at the time of giving membership is liable to tax under CGST/SGST Act?
2. Whether the annual subscription and annual games fee collected from members of club is liable to tax under CGST/SGST Act?
States/UT
Order No. & Date
GST-ARA-123/2019-20/B-12,Mumbai, dated 31.01.2022
Order date
31-01-22
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Category
97(2) (e ) &(g)
Year