The applicant has sought the advance ruling on the issue whether the amount collected as membership subscription fees paid by the members towards facilities provided by the him are liable for GST.The AAR observed that Finance Act, 2021 states that the members or constituents of the club and the club are two separate entities and persons for the purpose of Section 7 of CGST Act, 2017 which defines Supply. The AAR held that unless the amended Section 7 of CGST Act, 2017 is notified, the applicant is not liable to pay GST on subscription fees and Infrastructure development fund collected from the members.