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GST is applicable on the see collected by the lions club and hence registration is required.

Scope of Supply — The Respondent/Applicant autonomous units those collect fees from their members in order to conduct social activities and meet their administrative costs. Similarly, Lions Districts collect fees from Clubs and Cabinet Members to manage District activities. The Applicant sought Advance ruling on the question whether registration is required by them or not. The Authority vide order dated ruled out that GST is not applicable on the fees collected by the Lions Club and hence need No Registration under GST Act. On the Appeal of the Department, AAAR set aside the ruling made by AAR and subsequently held that the Applicant/Lions Club of Poona Kothrud on account of the activities undertaken by them is liable for taking registration for discharging their GST liability. — Lions Club of Poona Kothrud, In Re… [2019] 11 TAXLOK.COM 106 (AAAR-Maharashtra)