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 the matter of The Association of Inner Wheel Clubs in India.
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.
Source: https://studycafe.in/2018/11/sale-of-souvenirs-is-to-be-considered-as-a-supply-of-goods-aar.html
Sale of souvenirs is to be considered as a supply of goods: AAR
The Extract of Ruling is given below for reference :
RULING
The Applicant’s activities involve the 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.
Source: https://studycafe.in/2018/11/sale-of-souvenirs-is-to-be-considered-as-a-supply-of-goods-aar.html
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