AAR (Maharashtra): No GST on Membership Fee for Convenience of Lions Club Members. It is not for Furtherance of Business

The Maharashtra Authority of Advance Ruling has held that there is no GST liability for the amount collected by individual Lions club and Lions District is for the convenience of Lion members and pooled together only for paying Meeting expenses & communication expenses and the same is deposited in single hank account. The AAR also observed that there is no furtherance of business in…