The instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not paying the total fees under each head CGST & GGST as required
Maintainability of petition—Section 97 of CGST Act— In the instant case, applicant submitted that they are known as polo club. The applicant submitted that they are members club and organizing various events for members and their guests during the year; that for the purpose of hosting such events, the Applicant inter-alia, collects contribution from members.
Accordingly, the applicant has asked the following question seeking Advance Ruling on the same:
1) The amount collected as membership subscription and admission fees from members is liable to GST as supply of service?
2) Is any GST at all payable on all the transactions between the Applicant and its members, on account of Principles of mutuality?
3) If the above activity is taxable, which SAC code and services description is attracted in the facts and circumstances of the case?
4) If the above receipts are liable to GST, can the Applicant claim Input Tax credit of the above tax paid on Catering services for holding members meetings and various events?
5) If the above receipts are not liable to GST, is the Applicant eligible for exemption?
Held that— we find that although the applicant has filed the application in the prescribed format of GST-ARA - 01, they have not paid the required fees of Rs. 10,000/- as required under the provisions of aforementioned Sections and Rules. Therefore, the instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not paying the total fees of Rs. 10,000/- i.e. Rs. 5,000/- under each head CGST & GGST as required under the provisions of CGST Act and Rules and respective GGST Act & Rules.