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Collecting fees from members & spending on organizing leadership programs for members by club in liable to GST

March 23, 2020[2020] 115 168 (AAAR-MAHARASHTRA)

GST : Where Lions Club collects fee from its members in form of entrance fee and annual membership fee and spends same for meeting administrative expenses and towards organising leadership programme for direct and indirect benefits of members, transaction between Lions Club and its members is nothing but supply and accordingly will attract GST

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