Levy of GST — The amount collected as membership subscription and admission fees from members is liable to GST as supply of services.  Club or association cannot claim input tax credit on the tax paid on catering and other such services, we hold that the Club or association, in this case, the applicant, cannot claim input tax Credit on the tax paid on banquet and catering services. — Rotary Club of Mumbai Queens Necklace, In Re… [2019] 11 TAXLOK.COM 091 (AAR-Maharashtra)