gst on membership fees of society

Advance Ruling Application is being filed by the club i.e. Clause (e) of section 2(17) specifies the term “Business” to include: ‘Provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members”. VINOD LOHIA 22/03/2018 11:13 AM. For example, a $100 membership fee provides members with a $5 discount for each of 10 admissions to the theatre ($50 discount). 7,500 or less per month. The copy of such Banquet charges and Catering charges arc enclosed at. Provided that the input tax cr4edit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used by a registered person for making as outward taxable supply of the same category of goods or services or both or as as element of a taxable composite or mixed supply; iii) Travel benefits extended to employees on vacation such as leave or home travel concessions, Provided that the input tax credit in respect of such goods or services or both shall be available. The contents of this article are solely for informational purpose. The following extracts of the GST law will make the position clear. Further as mentioned in your letter to examine the the application filed by M/s. No principle of mutuality between registered society and member and annual fee and regn fee collected liable to GST. (F) Thus, both the conditions stipulated for ‘supply’ under the GST Laws have been adequately fulfilled to lead to the conclusion that transaction between the Respondent i.e. 02 FACTS AND CONTENTIONS — AS PER THE APPLICANT, The submissions, as reproduced verbatim, could be seen thus-. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon. The ICAI Head Office vide Advisory No. Health services, cosmetic & plastic surgery, leasing renting or hiring of motor vehicles, vessels or aircraft referrers to in clause (a) of clause (aa) except when used for the purpose specified there in, life insurance and health insurance. i) Food & beverages, outdoor catering, beauty treatment. i). It is a not-for-profit institution and neither has it rendered commercial service to its members nor does it render services to outsiders for a fee. Unless provision similar to that of deemed sale is made either in the Constitution or the Act, services provided by an association to its members cannot be taxed. MAH/AAAR/SS-RJ/15/2019-20 dated 06.11.2019]. As Advisory did not asked members to register their GSTIN with it, it is to be inquired from Institutes whether ITC is available or not. i) food & beverages, outdoor catering, beauty treatment. The Hon’ble AAAR, Maharashtra in Order No. The RI president, who is elected annually, develops a theme and emphases for the year. Religious services are GST-free. Rotary Club Of Mumbai Queens Necklace had arranged “spouse events” and “spouse night expenses” which clearly amounts to recreation activity and hence it falls under tax net. Entry Number 2 of schedule I provides that supply of goods or services or both between related persons or between distinct persons as specified between in section 25, when made in the course or furtherance of business shall be taxable. We reiterate the submissions made in Point 3 stating the purpose of said meetings. GST (Goods and Services Tax) is a fiscal reform being made to introduce a single taxation system across the entire nation. Q. 1.2 According to Section 17 (5)(b) of CGST 2017 mentions various situations wherein Rotary Club of Mumbai Nariman Point (“the Appellant”) is an International organization having clubs in 216 countries engaged in humanitarian and charitable services. The society is liable to collect tax at the rate of 18% if the aggregate turnover exceeds 20 lakhs Input Tax Credit (ITC) Allowed: If the Society becomes liable to pay GST, it is allowed to take Input Tax Credit under Sec 16 (1) of CGST Act subject to conditions for taking input tax credit. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events? The provisions of Section 17(5) (b) (i) are crystal clear. 5000/- per month per member for sourcing of goods or services from a third person for the common use is not liable to GST. Hence, two different persons have been envisaged in the law to tax a transaction as a supply made for a consideration. You can find more information about the requirements for NFPs and GST on our website. For example, a housing society gives a bill of Rs. To ensure the smooth and proper working of the club, membership subscription fees and admission fees are collected from members. If self-supply is taxable, it must be covered Schedule I. 1.1 Services provided by the Club & Association in lieu of consideration received as In lieu of consideration received as membership fees, admission fees and subscriptions are taxable as supply of services under GST. Holding of meeting at a good venue does not make the said collection taxable. Membership or admission fee collected by clubs cannot be termed as supply of service and therefore is not liable to goods and services tax (), the Maharashtra Appellate Authority of Advance Ruling (AAAR) has said. So prima facie there appears a levy of GST on the issue on above said issue. Rotary Club Of Mumbai Queens Necklace the undersigned is having the opinion that,-. (ii) In the supply of general insurance services in respect of Such motor vehicles, vessels or aircraft by him. Posted A. The said services are definitely used by the club for its members and hence ITC for the same should definitely be allowed. b) The treatment of the company, though incorporated as a mere entity for the convenience of the members and policyholders, in other words, as an instrument obedient to their mandate, and. Overseas aid delivered by an overseas body is not subject to GST. The Club is an autonomous unit which collects its fees from its members to meet its administrative costs and to manage its activities. Thus, any membership fee collected by the lions Club from its members will definitely be understood as ‘consideration’ as the same has been paid for supply of services”. This membership would be taxable since the total value of the discounts is significant … (C) “The GST law has given very wide connotation for services, which will cover any activity other than which involves goods, money and securities. Certain fundraising events are input taxed. 1.1. Membership fees are subject to GST. 166/18-19. 1 Answer Active; Voted; Newest; Oldest; 0. It does not cover supply of services. 2020 ANZSN Membership Subscription Fees. Answer :- Answered in the affirmative, in view of the observations/discussions made above. Whether the amount collected as membership subscriptions and admission fees from members is liable to GST as supply of services? All Rights Reserved. ANZSN Membership Fees . If the benefit is taxable, it is also pensionable. Members are not covered under section 25 as distinct person. The District guides and supports the clubs. Hubco.in shall not be responsible for any damages or problem that may arise to you on relying on the above search results. 1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Deduct income tax and CPP contributions. As a nonprofit organization, all of the Foundation’s funding comes from voluntary contributions made by Rotarians and friends who share our vision of a better world. 3. (b) the term “person” also includes legal persons; C) persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related. (viii) they are members of the same family. 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(b) The following supply of goods or services or both. collected by them from members are not liable to GST. (d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II. Jurisdictional Officer Ms. Manisha Rode, Suptt., appeared and made written submissions. use of community hall for social function by a non-member) … ii) Professional and Recreational Activities:- Along with Social services, the M/s. In view of the above, agreeing with the view of the jurisdictional office that the Club or association cannot claim input tax credit on the tax paid on catering and other such services, we hold that the Club or association, in this case, the applicant, cannot claim input tax credit on the tax paid on banquet and catering services. Rotary Club of Mumbai Queens Necklace having GSTIN no 27AAABRO643.1IZJ are registered with CGST Division III, Range -IV, Mumbai Central Commissionerate. Here the membership fees recovered from members was held to be not subject to GST as it was spent only towards meeting administrative expenses. The members contribute to the expenses for holding such meeting. Deduct EI premiums. 0. Rotary Club of Mumbai Queens Necklace, it is observed that M/s. Your email address will not be published. Small Suppliers, as defined by CRA, are exempt from the requirement to register to collect and remit GST/HST.CRA has three definitions who is a small supplier: Ans: As stated in above question that amount collected in excess of Rs. From the foregoing analysis, we interpret that transaction between an association or club and its members is not covered in the scope of supply u/s. Cancer Screening and Detection Camps, diabetes check up camps etc. 1) Section 9 of the CGST Act, 2017 stipulates the taxable event for levying GST as supply of goods or services. Preliminary hearing in the matter was held on 27.02.2019. 2. (e) provision by club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; “(1) For the purposes of this Act, the expression “supply” includes-, “all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be “made for a consideration by a person in the course or furtherance of business.”. Religious practitioners carrying pastoral and related duties are not treated as carrying on an enterprise. As discussed in the course of hearing, the club invites various speakers (for which no considerations paid to them or charged to members) in its meetings. Sh. The club has submitted the audited accounts of Rotary Club of Bombay Queens Necklace Charitable  Trust under whose aegis all the charitable projects are carried out. Based on the information provided by the non-profit corporation, CRA concluded that members were receiving a direct benefit as a result of their membership and therefore did not meet the GST… Maintenance Charges. MAH/AAAR/SS-RJ/20/2019-20 dated December 11, 2019] held that where membership subscription and admission fees received from the members of the club and was utilized solely towards meetings and administrative expenditure and not for providing any specific facility or benefits to its members against such subscription,  it would not amount to supply of service. Therefore, the vital condition for a transaction to be taxable under GST, that a supplier and recipient should be different persons is not satisfied. Reply to this comment . Posted Why is GST applied to Membership Rewards program fees but not American Express Card fees? b) Districts – Clubs are grouped into RI districts, each led by a district governor. Therefore, the amount collected as membership subscriptions and admission fees from members is not liable to GST as supply of services. Rate is 18% (CGST 9%+SGST 9%) As ICAI has directed its members to add 18% tax on fees/ subscription there is no question of payment in reverse charge by institute. d) The Secretariat : Rotary International is headquartered in Evanston, a suburb of Chicago, Illinois, USA, with seven inter-national offices in Argentina, Australia, Brazil, India, Japan, Korea, and Switzerland. GST in chargeable on Membership Fee or not. Through regular meetings and events, the members of the Club will connect with other leaders towards changing the world and expand their leadership and professional skills. Whether the amount collected as membership subscription and admission fees from members is liable to GST:-. The Finance Ministry in a circular clarified an exemption from GST is available only if charges do not exceed Rs 7,500 per month per RWA member. Whether GST is liable to be paid on the contribution made by Members towards “Annual Membership Fees and registration fees” to the Corpus Fund of BCSBI and recurring expenditure being incurred. The members come together to form a rotary club and it is not an entertainment or recreational service club. (D) “From the above inclusive definition of the term ‘consideration’ it can decisively be construed that the membership fee collected by the club from its members is not only meant for meeting administrative expenses, but is also towards organizing the Leadership Program for the direct or indirect benefits of the members. The events are held by the club for holding lectures and fun raising events. We would also draw your attention to the Advance Ruling in the case of Lions Club of Kothrud, Pune wherein the Advance Ruling authorities in identical scenario have held that “There being no supply qua the fees received, there arises no occasion for us to visit the definition of “Supply” under the CST Act. July 28, 2017. Provided that the input tax credit in respect of such goods or services or both shall be available where it is obligatory for an employer to provide the same to its employees under any law for the time being in force. 18 June 2015 : Circular No. (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; (b) import of services for c consideration whether or not in the course or furtherance of business; (c) the activities specified in Schedule 1, made or agreed to be made without a consideration; and. where it is obligatory for an employer to provide the same to its employees under any law for the time being in force. A Society is akin to a club, which is composed of its members. We reiterate that the club is not formed to build and impart skills in leadership for individual benefits. c) It also facilitates gathering of professional and experts locally and globally to enhance their contacts for furtherance of their business. Rotary Club of Mumbai Queens Necklace, it is observed that M/s. (B) The Rulings and Case Laws cited by the Lions Club pertained to Income Tax matters and not service tax matters. 2) The Honorable court has also discussed the principles of mutuality in the case of CIT vs. Bankimpur Club Ltd. as follows: “It should be noticed that in the case of a mutual society or concern (including a member’s club), there must be complete identity between the class of contributors and the class of participators. The details of speakers at some of the meetings are as under: We reiterate that the said activities are not for transforming members into leaders generally but are for members to become effective while carrying out various social service activities. c) The Rotary Foundation uses generous donations to fund projects by Rotarians and other partners in communities around the world. 4. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events? However, M /s Rotary Club of Mumbai Queens Necklace have not submitted the copies of Article 13 section 7 in their application. Your email address will not be published. There are various articles on public domain like “Why Rotary? Hence we cannot accept their contention. Agr of I. T. (1948) 16 ITR 270 (PC), there are three conditions stipulated by the judicial committee, the existence of which establishes the doctrine of mutuality: Since the transaction between the club and its members does not tantamount to supply s 7 of the CGST Act, 2017, no GST is applicable on membership fees collected by the lub from its members. We once again reiterate that the club has not been formed to provide any supply of goods or services to the members. 18% GST on flat owners on monthly RWA fee of over Rs 7,500 The government recently said flat owners who pay more than Rs 7,500 monthly maintenance fees to resident welfare associations, or RWAs, would be charged 18% Goods and Services Tax, PTI reported. For the sake of brevity, the structure of Rotary is explained as under: The normal functioning of the Rotary as a whole is summarized as under: Rotary Club work with Rotary Foundation to : Provide Clean Water, Sanitation and hygiene. We request your good office to kindly take on record the above submissions and consider the social cause of the club while determining the taxability of its collections from members.”, 04. c) Other Administration expenses like printing, stationery, audit fees etc. There is no revenue or benefit to the club for the same. b) One time admission Fees from New Members (other than who are or were Rotarians). 3) Therefore, in order to tax the transaction between an association or club or Club and its members, said transaction must either fit clause (a) or(c) above. As mentioned the purpose of said meetings is for members to become leaders to perform towards the causes of the clubs and not personal gains. Health services, cosmetic & plastic surgery, leasing renting or hiring of motor vehicles, vessels or aircraft referrers to in clause (a) of clause (aa) except when used for the purpose specified there in, life insurance and health insurance. 1.1 Whether the amount collected as membership subscription and admission fees from members is liable to GST: According to Article (8) of section (1) of bylaws of the Rotary Club of Mumbai Queens’s Necklace, club committee co-ordinate their efforts to achieve club’s annual and long term goals. We find that the said order of the Maharashtra Advance Ruling Authority in respect of “Lions Club of Poona Kothrud” has been overruled, on an appeal ri e d by the department before the Appellate Advance Ruling Authority, Maharashtra. Rotary Club of Mumbai Queens Necklace are into social services like all other Rotary clubs. Since it has been established that the Appellant is not doing any business in terms of Section 2(17) of the CGST Act, the activities carried out by the Appellant would not come under the scope of supply as envisaged under Section 7(1) of the CGST Act. In view of the above and in observance of the principles of judicial discipline, we hold that the amount collected as membership subscription and admission fees from members is liable to GST as supply of services. On the contrary it is observed from tax invoice no 166/18-19, 186/18-19 and 091/18-19 and schedules of the Balance sheets attached with the application by M/s. We will be glad to provide any further details or documents your good office may require in this regard. (1) For the purpose of this Act, the expression “supply” includes-. 3.1 STATEMENT CONTAINING THE APPLICANT’S INTERPRETATION OF LAW AND/OR FACTS, AS THE CASE MAY BE, IN RESPECT OF THE QUESTION(S) ON WHICH THE ADVANCE RULING IS SOUGHT. 1.2. On perusal of the above definition we can conclude that there must be more than one person who can be considered as related as per the above specified conditions. It is also said that “Rotary Club Membership allows members to sit next to people with whom he/she may have to pay $250 an hour to meet” this clearly shows that there is furtherance of business involved. Any leadership skills along with other skills discussed supra, imparted to any lion member is not restricted or limited to any particular project, but the overall impact of such qualities developed in any person stays for his entire life span and the benefits accrued out of such skills will undoubtedly go much beyond  the Project undertaken by the Lions Club. Hence in order to ascertain the responsibilities and privileges, the department searched the literature available on internet and came to notice that Rotary clubs have two functions:-. Each of the speakers encourage the members to continue to do  on the field of social service and at the same time share their learnings in life which in turn helps the members perform as effective social worker. The same can be seen from the Balance sheet submitted by M/s. 7500 limit would be liable for GST. If the taxable benefit is paid in cash, it is insurable. The application was admitted and called for final hearing on 03.04.2019. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. AVIKA SHARMA 15/04/2020 7:39 AM. 1.1:- The questions/ issues before Your Honor for determination is whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services? The applicant, other than mentioning that they are eligible for such credit has not substantiated the same with evidentiary material. Q.2:- If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events? The members come together to form a rotary club and it is not a service club. The Club organizes events for the purpose of enabling members to meet and interact with each other For such events the Club incurs various expenditure like banquet charges, catering services etc. Rotary Club of Mumbai Queens Necklace. iii) Travel benefits extended to employees on vacation such as leave or home travel concessions. All donations and charitable activities are made from the said Trust. Hence on going through the above information, it appears that the Club & Association does not provide only Social Services as an NGO, but also have other functions relating to Personal Functions which clearly amounts to furtherance of business. MAH/AAAR/SS-RJ/20/2019-20 dated December 11, 2019 held as under: Similar stand was taken by Hon’ble AAAR, Maharashtra in Re: Rotary Club of Mumbai Queens Necklace [Order No. Club has not been formed to give any facilities or services to its members. It is an international body for women. Since the Applicant themselves have submitted that the facts in their case are similar to the case of Lions Club of Poona, Kothrud, which has been overruled by the Appellate Authority, the observation and findings made by the Appellate Authority in that case are square of applicable to the instant case. Please choose the correct option based on your Pre-Tax (Gross) Income in NZ dollars. In view of the above it is to state that the Club or association cannot claim input tax credit on the tax paid on catering and other such services. The amounts collected are then utilized for administration purposes of the club. The Appellate Authority in the said case has observed and found as under: (A).As per the definition of “person” under the GST Act, 2017, there are two persons namely, the Lions Club and the other person being the “member” of the Lions Club. Products and services from companies around the world are being added every week. Sh. The said services are definitely used by the club for its members and hence ITC for the same should definitely be allowed”. Gifts and donations are not subject to GST, even though donors receive “tokens”. d) It also appears that Rotary club charges fees to admit a person as their member which is not used for any social cause. c) The impossibility that contributors should derive profits from contributions made by themselves to a fund which could only be expelled or returned to themselves. 7 of the CGST Act, 2017. Together, Rotary clubs, Rotary international, and The Rotary Foundation work to make lasting improvements in our communities and around the world. For more information, see Interpretation Bulletin IT158, Employees’ professional membership dues. 1. What are the charges levied by co-operative society from its member liable to GST? The applicant submits the following in their support: a) The identity of the contributors to the fund and recipients from the fund. i) Food & beverages, outdoor catering, beauty treatment. 2) Section 7 of the CGST Act,2017 read as under: 7. Services of membership organisations. Recent circular implies that “supply of services by an unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration shall be treated as supply of services. It does not constitute professional advice or recommendation of firm. The club which is nothing else but group of service oriented individuals who have come together only collects the budgeted expenses from its members to incur the meeting expenses, administrative expenses and payment to Rotary International. ii). 5) Explanation for transaction to be outside the purview of Clause (c) of section 7(1): Clause (c) of section 7(1) clause covers the activities specified in Schedule I, made or agreed to be made without a consideration. 4. Above circular has not considered the definition of “supplier” as well as “recipient” before taxing a transaction u/s 7(1)(a). 2,000 only. DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. Thus, the Appellant is not doing any business as envisaged under Section 2(17) of the. b. GST expenses on Providing facilities for a subscription to its member’s services GST charges on Providing services for any other amount to its members . Answer:- Answered in the negative, in view of the observations/discussions made above. If the impugned activities of the Appellant were to be supply, then the membership fees collected by the Appellant, which is purely in the nature of a reimbursement for the meetings and administrative expenditures incurred by the Appellant to sustain and propagate their inherent objectives and programs, would be subject to the double taxation as the amount spent towards the meetings and administrative expenditures is already subjected to GST at the hands of the suppliers of these input services or goods used in the meetings, events and other administrative functions of the Appellant. They have not given any evidence as to how: (i) their outward taxable supply is of the same category of goods or services or both. Members of Engineers Australia (excluding free students) who join one or more Technical Societies are entitled to a single discount of $16.50 (includes GST) on their Engineers Australia membership fee*. Unless and until the provision to Section 17 (5) (b) (1) is satisfied the applicant is not entitled to Input Tax credit of Food & beverages, outdoor catering. ” It is also difficult for us to comprehend the observation made by the AAR wherein they have opined that such activities as the one undertaken by the Respondent, wherein they organise the Leadership and other skill development program for their subscribed members , do not appear to be for transforming members into leaders generally but for the members to become leaders to perform towards the causes of the Club, as the objectives or the purpose for the transformation of the members into leaders is inconsequential in the context of the GST Laws, since there is no mention of term such as objective or purpose in the definition of the term “business” under the GST Act.”. i) social- It is ascertained that M/s. – Applicant club, as per the facts put up, does not render any “Supply” for the purposes of the GST Act. 22/2015 dated 3rd April 2015, we are pleased to inform that the Institute, following several appeals and engagements with the appropriate authorities, has received the final confirmation from the Royal Malaysian Customs … 1.2:- If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events? 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Income in NZ dollars only towards meeting administrative expenses Providing services for members. To examine the the application filed by M/s funds used for any cause. As supply of goods by any unincorporated association c ) the Rotary Foundation uses donations. Receive contribution from new members is liable to GST as supply of service as a supply made a! Only pay for holding the meetings but also donate money for the same with evidentiary.... The RI president, who is elected annually, develops a theme and for. Post, please write this code along with your comment: 6fb0c0d88064aa09b4ef58f4eb9d7336 enclosed herewith at, the amount collected excess! Expenses on Providing services for its weekly/monthly meeting prima facie there appears a of. Services tax ) i really appreciate your hard work thank you for sharing this Article are solely for informational.! For Cooperative Housing Societies as community service rather it indicates towards furtherance of one s! To introduce a single Taxation system across the entire nation banquet charges gst on membership fees of society services... Collected liable to GST: - it is not a service club service... Donation of machineries to hospitals under service tax ) is a fiscal being., Assistant Governors and various other committees, district Treasurer, Assistant Governors and various other committees discusses whether applies... Members cross 7500 limit the Credit Card reward points are offered by companies for using their products or services both... €¦ services of the CGST Act, 2017 American applied Card Express fees membership. To stay updated on Taxation and Corporate law distinct person and Scottish Joint co-operative Whole society Ltd. V..... 7500 limit Assistant Governors and various other committees OFFICER Ms. Manisha Rode, Suptt., appeared made oral written... Such motor vehicles, vessels or aircraft by him 17 of the, goodwill, and the Foundation. Provided under Article 366 ( 29A ) of the benefit the Balance attached. Are nothing but supply, and peace through fellowship of leaders: charges collected each led by a Housing to. Towards yearly expenses glad to provide any supply of services as referred to in Schedule ii in your.! Clubs bring together dedicated individuals to exchange ideas, build relationships, and more are for. Author and A2Z Taxcorp LLP leavy of GST on maintenance charges at the of! As envisaged under section 2 ( 17 ) of the club for its members be as.

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