M/S. Junior Chamber International India vs. Na
(AAR (Authority For Advance Ruling), Maharashtra)

Case Law
Petitioner / Applicant
M/S. Junior Chamber International India
Respondent
Na
Court
AAR (Authority For Advance Ruling)
State
Maharashtra
Date
Jan 17, 2020
Order No.
GST-ARA-43/2019-20/B-09
TR Citation
2020 (1) TR 1142
Related HSN Chapter/s
N/A
Related HSN Code
N/A

ORDER

PROCEEDINGS

(under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)

The present application was filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/s.. Junior Chamber International India, the applicant, seeking an advance ruling in respect of the following questions:

1. Since the amount collected as membership fees from Local Organization Member (LOM’s) is in the nature of affiliation fees which is applied for the purpose of meeting the objects of the trust such as various administration expenses, etc. As also there is no furtherance of business in this activity and neither any services are rendered nor any goods are being traded, so also as there is no provision of services to its members, whether GST is applicable on such membership fees received?

2. Whether other incomes received by the Trust is liable to GST?

Preliminary hearing in the matter was fixed on 02.01.2020. The applicant has submitted a letter dated 01.01.2020, and requested that they may be allowed to voluntarily withdraw their subject application filed on 13.09.2019,

The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.

ORDER

(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)

NO.GST-ARA-43/2019-20/B-09

Mumbai, dt. 17-01-2020

The Application in GST ARA Form No. 01 of M/s. Junior Chamber International India, vide reference ARA No. 43 dated is disposed of, as being withdrawn voluntarily and unconditionally.

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