Sale of souvenirs is to be considered as a supply of goods : AAR

Sale of souvenirs is to be considered as a supply of goods : AAR | This ruling has been made by Authority of Advance Ruling West Bengal in m

CA Deepak Gupta

Nov 30, 2018

Last update on Nov 30, 2018

Sale of souvenirs is to be considered as a supply of goods : AAR | This ruling has been made by Authority of Advance Ruling West Bengal in matter of The Association of Inner Wheel Clubs in India.

Sale of souvenirs is to be considered as a supply of goods : AAR

The Extract of Ruling is given below for reference :

RULING

The Applicants activities involve supply of services classifiable under SAC Heading 99959 against consideration received in the form of subscription and membership fees. Services classifiable under SAC Heading 99836 are also supplied. Sale of souvenirs is to be considered as a supply of goods. The nature of supply for miscellaneous income as recorded in the Financial Accounts is to be determined by the nature of the supply. This Advance Ruling is valid subject to the provisions under Section 103(2) until and unless declared void under Section 104(1) of the GST Act. Click here to download the ruling

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CA Deepak Gupta

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CA Deepak Gupta,is Co-founder of Studycafe. He is Microsoft Office Specialist and Corporate Trainer of AI Tools, Microsoft Excel. He is Finance Influencer having more than 250K followers on Social Media. CA Deepak Gupta, is Having more than 14 plus years of experience, and he has Worked with best brands Like, Hero, Wipro, Ericsson before Starting Studycafe. He has Trained more than 20000 Persons in Microsoft Excel, PowerPoint, Power BI, Google Sheet, Google Forms and Other Tools.