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.
Supply under GST— In the instant case, appellant had sought a Ruling on whether the activities that are undertaken by them may be termed as “business” and “supply of services” as defined under the West Bengal Goods and Services Tax Act, 2017.
The Advance Ruling Authority ruled that the Applicant's activities involve the supply of services classifiable under SAC Heading 99959 against consideration received in the form of subscription and membership fees. Services classifiable under SAC Heading 99836 are also supplied.
The sale of souvenirs is to be considered as a supply of goods. The nature of supply for miscellaneous income as recorded in the Financial Accounts is to be determined by the nature of service.
Held that—we find no infirmity in the ruling pronounced by the West Bengal Authority for Advance Ruling.