Levy of GST — The applicant, seeking an advance ruling in respect of the following questions:

Since the amount collected as membership fees from Local Organization Member (LOM's) is in the nature of affiliation fees which is applied for the purpose of meeting the objects of the trust such as various administration expenses, etc. As also there is no furtherance of business in this activity and neither any services are rendered nor any goods are being traded, so also as there is no provision of services to its members, whether GST is applicable on such membership fees received?

Whether other incomes received by the Trust is liable to GST?

The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case. — Junior Chamber International India, In Re… [2020] 20 TAXLOK.COM 092 (AAR-Maharashtra)