Withdrawal of advance ruling application— The present application has been filed by the applicant seeking an advance ruling in respect of the following questions—

1. Whether the amount collected as membership subscription and admission fees from members are liable to GST as supply of services?

A. If answer to question no. 1 is affirmative, whether it will be classified as supply of goods or services?

B. Whether the applicant would be a Taxable Person under the provisions of the Act?

C. If answer to question no. B is affirmative, who shall be person responsible under GST, as office bearers keep on changing every year?

2. Whether the Club administration charges are liable to GST?

A. If answer to question No. 2 is affirmative, whether it will be classified as supply of goods or services?

B. Whether the applicant would be a Taxable Person under the provisions of the Act?

C. If answer to question no. B is affirmative, who shall be person responsible under GST, as office bearers keep on changing every year?

3. Whether the donations received by the club are liable to GST?

A. If answer to question No. 3 is affirmative, whether it will be classified as supply of goods or services?

B. Whether the applicant would be a Taxable Person under the provisions of the Act?

C. If answer to question no. B is affirmative, who shall be person responsible under GST, ice bearers keep on changing every year?

The applicant has requested that they may be allowed to voluntarily withdraw their subject application.

Held that— The Application is disposed of, as being withdrawn voluntarily and unconditionally.