No GST on Rotary Club Membership and Admission Fees: AAAR

The Maharashtra Appellate Authority of Advance Ruling (AAAR) ruled that Rotary Club membership and admission fees are not taxable under GST. The tribunal classified these fees as non-commercial activities, observing that they are purely for reimbursement of meeting and administrative expenditures incurred by the club to sustain its inherent objectives, not for profit accumulation, thus not constituting a taxable supply of services.