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Membership fee collected by lions club will not attract GST.

Rectification of mistake — An appeal had been filed by the Department against the Advance Ruling No. GST-ARA-33/2018-19/B-118 dated 28.08.2018, which was disposed of by the AAAR vide order dated 23.04.2019. However, pursuant to the said AAAR order dated 23.04.2019, the Respondent in appeal brought to notice, certain shortcomings in the said order. Becoming Agree with the Respondent’s submissions, AAAR amended the para 19 of the original  dated 23.04.2019 in as much as the membership fee, collected by the Respondent from its members, will not construed as consideration for levy of GST. — Lions Club of Poona Kothrud, In Re… [2019] 15 TAXLOK.COM 124 (AAAR-Maharashtra)