Invocation of Bank Guarantee —Classification of supply—The Applicant, Rotary Clun of Mumbai Nariman Point is a group of likeminded people from different fields and industry, working towards the betterment of the society by carrying out various charitable causes and activities through a Charitable Trust that is registered under the Bombay Public Trusts Act, 1950 and section 12AA of the Income tax Act 1961. Thus, any membership fee collected by the applicant from its members will definitely be understood as 'consideration' as the same has been paid for supply of services”.  —[2019] 15 TAXLOK.COM 028 (AAR-Maharashtra)