The Maharashtra Advance Authority for Ruling (AAR) has upon the advance ruling application filed by the M/s Navi Mumbai Sports Association , has ruled that the Entrance/ Admission Fees forming part of the corpus ,Annual Subscription Fees or Maintenance fees collected by the association will be liable for the GST .Further training / coaching in respect of Football , BasketBall , Athletic , Cricket , swimming , Karate and Dance etc. will be covered under entry No. 80 of the Notification No. 12/2017, dated 28 June 2017 as amended from time time and hence not liable for GST whereas physical fitness , general summer coaching classes are liable for GST.

The ruling can be accessed at: 

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