Levy of GST- In the instant case, the applicant (M/s. Navi mumbai sports association) seeking an advance ruling in respect of the following questions.

1. Whether the following amount collected by the applicant from its members is liable to GST?

a. Entrance / Admission fees which forms part of corpus fund

b. Annual Subscription fees

c. Annual Maintenance fees

2. Whether the amount / fees collected towards rendering training / coaching in recreational & sports activities are exempt from payment of GST under entry no. 80 of notification 12/2017-CTR dated 28th June, 2017?

a. Football / Basketball/ Athletic / Cricket / Swimming coaching fees

b. Summer coaching fees

c. Dance coaching

d. Karate / Physical fitness

M/s Navi mumbai sports association (“the Applicants/Association”) is a Non-Government Sports Organization & Public Charitable Trust registered under The Societies Registration Act, 1860.

Held that- Entrance/Admission fees which forms part of corpus fund, Annual Subscription fees and Annual Maintenance fees collected by the applicant from its members is liable to GST.

The benefit of exemption as per Entry No. 80 of Notification No. 12/2017-CTR dated 28.06.2017 as amended will be available to the applicant only in respect of services by way of training and coaching in respect of sports viz Football, Basketball, Athletic, Cricket, swimming, Karate and Dance.