Levy of GST — On perusal of the entire case records, the moot issue in the present case is whether the membership/subscription fees, admission fees collected by the Appellant from its members will be subject to GST or not. In other words, whether the transaction between the Appellant and its members can be construed as supply as envisaged under Section 7 of the CGST Act, 2017, or otherwise.

Held that—
on perusal of the above submissions and the financial statements, it is observed that the Appellant is not providing any specific facility or benefits to its members against the membership subscription charged by it, as the entire subscription amount is spent towards meetings and administrative expenditures only. Thus, we conclude that the Appellant is not doing any business as envisaged under section 2(17) of the CGST Act, 2017.
We, hereby, hold that the amount collected as membership subscription and admission fees from members is not liable to GST as supply of services.—Rotary Club of Mumbai Queens Necklace, In Re… [2019] 18 TAXLOK.COM 122 (AAAR-Maharashtra)