Levy of GST— In the instant case, the applicant has sought Advance Ruling on the following questions:

1. The amount collected by rotary is pooled together only for the sole purpose of charity and humanitarian activities for the most needed ones and requisite meeting and administration expenses without any profit motive. As there is no, furtherance of business in this activity and neither any services are rendered nor are any goods being traded., whether registration is required?

2) If yes then, whether any particular thing done by the applicant with respect to any goods and/or services or both amounts to or results in a supply of good and/or services or both within the meaning of that term and

3) What would be the manner to determine the liability to pay tax on any goods or services or both ?

The applicant has stated that “Rotary” is an international organization having clubs in 216 countries engaged in humanitarian and charitable services. These services are executed through various districts comprising of many clubs. The amount collected by rotary is pooled together only for sole purpose of charity and humanitarian activities and these amounts are also used for administration and meetings. In some cases the amount so collected is likely to exceed Rs. 20 lacs, being the threshold for registration under GST Act,2017.

Held that— 1. The applicant is liable to be registered under the GST Act, as they are providing taxable supplies.

2. The membership fees collected by the applicant is taxable under Section 7 (1) (aa) of the CGST/TNGST Act,2017. No ruling is extended with respect to other amounts collected for want of details.

3. The specific activities on which ruling has been sought are found to be pertaining to years 2017-18 and 2018-19 and have already been completed, therefore, no ruling is extended.