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Parag Mehta, CA appeared, and requested for admission of application. We once again reiterate that the club has not been formed to provide any supply of goods or services to the members. 38/2015 : TO ALL ACCOUNTANTS GST TREATMENT FOR (MEMBERSHIP) ANNUAL SUBSCRIPTION: Referring to our earlier circular No. As per the provisions of CGST Act. As per the definition of the term “Person” under section 2(84) of the CGST Act, 2017, there is no deeming fiction to treat the Club and its members as different persons. Rotary Club of Mumbai Queens Necklace had arranged spouse events and spouse night expenses which clearly amounts to recreation activity and hence it falls under tax net. Also Rotary club invites eminent personalities for guest lectures and guidance for the members to enhance their professional and personal skills. collected by them from members are not liable to GST. Each of the speakers encourage the members to continue to do  on the field of social service and at the same time share their learnings in life which in turn helps the members perform as effective social worker. Recent circular implies that “supply of services by an unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration shall be treated as supply of services. All Rights Reserved. The applicant club has stated that, (i) they are an autonomous unit which collects fees from their members to meet administrative costs and to manage their activities; (ii) the principle and matuality-an amount  received from oneself cannot be regarded as income so as to be liable to tax – is applicable in their case since the fees so collected are only pooled together for convenience and for defraying administrative and other expenses and such fees collected should not be liable to GST. They are also relying on the decision of the Maharashtra Advance Ruling Authority in the case of “Lions Club of Poona Kothrud” where the said Authority has ruled that “Club is not formed to provide any supply of goods or services to its members qua the fees received from them. 166/18-19, 186/18-19 and 091/18-19 and schedules of the Balance sheet attached with the application by M/s. Rotary Club of Mumbai Queens Necklace. Circular has invoked the concept of deemed sale as provided under Article 366(29A) of the Constitution. The contribution from new members is collected on pro rata basis rounded to quarter/ half year. The GST legislation provides that GST will not be charged on … NFP organisations must register for goods and services tax (GST) if their GST turnover is $150,000 or more and can choose to register if their GST turnover is lower. Q.2:- If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events? In other words, whether the transaction between the Appellant and its members can be construed as supply as envisaged under section 7 of the CGST Act, 2017, or otherwise. The ANZSN membership fee by membership category commencing 1 February 2020 is set out below. (D) “From the above inclusive definition of the term ‘consideration’ it can decisively be construed that the membership fee collected by the club from its members is not only meant for meeting administrative expenses, but is also towards organizing the Leadership Program for the direct or indirect benefits of the members. So prima facie there appears a levy of GST on the issue on above said issue. For more information, see Interpretation Bulletin IT158, Employees’ professional membership dues. The Appellate Authority in the said case has observed and found as under: (A).As per the definition of “person” under the GST Act, 2017, there are two persons namely, the Lions Club and the other person being the “member” of the Lions Club. "In case the charges exceed Rs 7,500 … None of the events are in the form of recreational events. In the instant case M/s Rotary Club Of Mumbai Queens Necklace have raised two queries. c) Other Administration expenses like printing, stationery, audit fees etc. Sh. No. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. 1 Answer Active; Voted; Newest; Oldest; 0. It is also said that Rotary allows members to sit next to each other every week and if fails, members would otherwise had to pay $250 an hour to meet” This clearly shows that there is furtherance of business. Each club should have the committee listed in Article 13 section 7 of Standard Rotary club constitution. membership fees, admission fees and subscriptions are taxable as supply of services under GST. Hence on going through the above inforamation, it appears that the services provided by the Club & Association in lieu of consideration received as membership fess, admission fees and subscription are taxable as supply of services under GST. 1. The amounts collected are then utilized for administration purposes of the club. In view of the above it is to state that the Club or association cannot claim input tax credit on the tax paid on catering and other such services. Our clarifications are as under: 1. If a charity or non-profit organization's membership fees are exempt, the organization cannot charge GST/HST on the supply. Manufacture, distribution, and provision of goods and services, fields that pay indirect taxes, will be covered by the GST reform. No facilities/benefits are provided such as recreation, etc. Copyright © TaxGuru. To know more details, kindly watch the video by CA Bimal Jain on “No GST on Membership Fees and Admission Fees collected by Club from its Members”- https://www.youtube.com/watch?v=msCUC5QtqOU. b) One time admission Fees from New Members (other than who are or were Rotarians). The said services are definitely used by the club for its members and hence ITC for the same should definitely be allowed”. Fighting diseases, Working towards education, etc. 3. (C) “The GST law has given very wide connotation for services, which will cover any activity other than which involves goods, money and securities. b) The treatment of the company, though incorporated as a mere entity for the convenience of the members and policyholders, in other words, as an instrument obedient to their mandate, and. (viii) they are members of the same family. Hence in order to ascertain the responsibilities and privileges, the department searched the literature available on internet and came to notice that Rotary clubs have two functions:-. Therefore the activity of the respondent (Lions Club) in as much as they are conducting the leadership program exclusively for the Lions Club members can clearly be considered as service being provided by the respondents to its members”. The members contribute to the expenses for holding such meeting. b) Fees and contributions to District or Secretariat of Rotary. i) Food & beverages, outdoor catering, beauty treatment. 05. Full membership fee: $378.75 + GST = $416.63: $378.75 + GST = $416.63 *Limitation of Liability Scheme: $130.00 + GST = $143.00: $130.00 + GST = $143.00 : Professional Indemnity Insurance: Contact Records and Member Services on 1300 367 757: Associate membership fee: $291.00 + GST = $320.10: Student membership fee: $10 * This fee is only applicable to solicitors in law practices – … However, M /s Rotary Club of Mumbai Queens Necklace have not submitted the copies of Article 13 section 7 in their application. The club accounts are kept separate from the charitable activities which is carried out under the registered charitable Trust both under the Public Trust Act as well as Income Tax Act. Rotary Club of Mumbai Nariman Point (“the Appellant”) is an International organization having clubs in 216 countries engaged in humanitarian and charitable services. – Applicant club, as per the facts put up, does not render any “Supply” for the purposes of the GST Act. businesses; (ii) such persons are legally recognised partners in business; (iii) such persons are employer and employee; (iv) any person directly or indirectly owns, controls or holds twenty-five per cent or more of the outstanding voting stock or shares of both of them; (v) one of them directly or indirectly controls the other; (vi) both of them are directly or indirectly controlled by a third person; (vii) together they directly or indirectly control a third person; or. In view of the above and in observance of the principles of judicial discipline, we hold that the amount collected as membership subscription and admission fees from members is liable to GST as supply of services. GST in chargeable on Membership Fee or not. However, M/s Rotary Club of Mumbai Queens Necklace have not submitted the copies of Article 13 section 7 in their application. The term person is defined in section 2(84) of the CGST Act, 2017 to include an association of persons or a body of individuals, whether incorporated or not, in India or outside India. The AAR has interpreted the definition of ‘business’ by giving the restrictive meaning of “facilities and benefits” used in the inclusive definition of business’ by comprehending the same to be the activities such as recreation, sport, food, etc. Posted On December 24th, 2018 . ” It is also difficult for us to comprehend the observation made by the AAR wherein they have opined that such activities as the one undertaken by the Respondent, wherein they organise the Leadership and other skill development program for their subscribed members , do not appear to be for transforming members into leaders generally but for the members to become leaders to perform towards the causes of the Club, as the objectives or the purpose for the transformation of the members into leaders is inconsequential in the context of the GST Laws, since there is no mention of term such as objective or purpose in the definition of the term “business” under the GST Act.”. Under section 2(105), the term “supplier” has been defined as follows: “Supplier” in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied; Under section 2(93), the term recipient has been defined as follows: “recipient” of supply of goods or services or both, means (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (C) where no consideration is payable for the supply of a service, the person to whom the service is rendered, and any reference to a person to whom a supply is made shall be constred as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied; A harmonious reading of both the above definitions provides that where a consideration is involved in a transaction, the recipient is the “person” who pays the consideration to the supplier. The ICAI Head Office vide Advisory No. cenvat credit can not be availed, we would like to draw special attention to section 17 (b): ” (b) The following supply of goods or services or both. 186/18-19 and 091/18-19 and schedules of the Balance sheet attached with the application by M/s. The registration certificates under service tax and GST are enclosed at. Hence, not liable to GST. 22/2015 dated 3rd April 2015, we are pleased to inform that the Institute, following several appeals and engagements with the appropriate authorities, has received the final confirmation from the Royal Malaysian Customs … d. It also appears that Rotary clubs charges fees to admit a person as their member which is not used for any social cause. In view of the extensive deliberations as held here in above, we pass an order as follows : For reasons as discussed in the body of the order, the questions are answered thus –. Under the GST Law, the intent or objective of any club or association is immaterial in so far as the leviability of GST is concerned. 1.1 Services provided by the Club & Association in lieu of consideration received as Rotary Club Of Mumhai Queens Necklace had arranged “spouse events” and “spouse night expenses” which clearly amounts to recreation activity and hence it falls under tax net. We request your good office to kindly take on record the above submissions and consider the social cause of the club while determining the taxability of its collections from members.”, 04. a) Fees from members which in essence is contribution towards yearly expenses. The said discount are provided by the respective companies. The details of speakers at some of the meetings are as under: We reiterate that the said activities are not for transforming members into leaders generally but are for members to become effective while carrying out various social service activities. which are not there in the definition of ‘business’ provided in the CGST Act. RWAs have to collect GST on fees charged from members, if such payment is more than Rs 7,500 per flat per month and the annual turnover of RWA by way of supply of services and goods exceeds Rs 20 lakh. 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Explanation to section 15 of the act explains the term related person as follows: (a) persons shall be deemed to be “related persons” if- –. Nice article on GST (goods and service tax) I really appreciate your hard work thank you for sharing this article with us. If self-supply is taxable, it must be covered Schedule I. Therefore, in order to tax the transaction, the supply must be for a consideration and it should be in the course of furtherance of business. For example, a housing society gives a bill of Rs. 2. What are the charges levied by co-operative society from its member liable to GST? where it is obligatory for an employer to provide the same to its employees under any law for the time being in force. All donations and charitable activities are made from the said Trust. (e) provision by club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; “(1) For the purposes of this Act, the expression “supply” includes-, “all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be “made for a consideration by a person in the course or furtherance of business.”. Thus, doing so would clearly be against the legislature’s intention of the formulation of GST, which certainly does not embrace the idea of double taxation. The applicant submits the following in their support: a) The identity of the contributors to the fund and recipients from the fund. The above result is only for your reference. For the said purpose clubs receive contribution from its members for incurring expenditure on its meetings and communication. Answer:- Answered in the negative, in view of the observations/discussions made above. d) The Secretariat : Rotary International is headquartered in Evanston, a suburb of Chicago, Illinois, USA, with seven inter-national offices in Argentina, Australia, Brazil, India, Japan, Korea, and Switzerland. Required fields are marked *, Notice: It seems you have Javascript disabled in your Browser. Rotary Club of Mumbai Queens Necklace, it is observed that M/s. What Our Members Receive Brad Howard, RID 2015-17” from which it can be understood that members are benefitted by these meetings with eminent personalities and their guidance while at the same time such privileges are not available to a non member. 3.1 STATEMENT CONTAINING THE APPLICANT’S INTERPRETATION OF LAW AND/OR FACTS, AS THE CASE MAY BE, IN RESPECT OF THE QUESTION(S) ON WHICH THE ADVANCE RULING IS SOUGHT. We reiterate that the club is not formed to build and impart skills in leadership for individual benefits. It is not the objective of Rotary to seek rewards. b) Districts – Clubs are grouped into RI districts, each led by a district governor. Posted Why is GST applied to Membership Rewards program fees but not American Express Card fees? MAH/AAAR/SS-RJ/15/2019-20 dated 06.11.2019]. Whether GST applicable or not . 5) Explanation for transaction to be outside the purview of Clause (c) of section 7(1): Clause (c) of section 7(1) clause covers the activities specified in Schedule I, made or agreed to be made without a consideration. On the contrary, from tax invoice No. The Appellant has categorically submitted that it do not provide any facility or benefit to any of its members against the said subscription or membership fee. The GST Council in its meeting held in January has enhanced the threshold applicability limit. Therefore, the principle of mutuality is applicable and since the fees so collected are only pooled together for convenience and for defraying administrative and other expenses and hence, the same should not be brought under the purview of GST. Unless and until the provision to Section 17 (5) (b) (1) is satisfied the applicant is not entitled to Input Tax credit of Food & beverages, outdoor catering. (B) The Rulings and Case Laws cited by the Lions Club pertained to Income Tax matters and not service tax matters. The entire submissions made by them are in defense of their contention that the fees etc. Through regular meetings and events, the members of the Club will connect with other leaders towards changing the world and expand their leadership and professional skills. iii) Travel benefits extended to employees on vacation such as leave or home travel concessions. 3) Therefore, in order to tax the transaction between an association or club or Club and its members, said transaction must either fit clause (a) or(c) above. If the membership fees are not exempt, the organization will have to determine whether it is a small supplier or must register for GST/HST purposes. The applicant has only submitted that their services are used for their members and hence ITC for the same should definitely be allowed. From the foregoing analysis, we interpret that transaction between an association or club and its members is not covered in the scope of supply u/s. The above entry in Schedule II is analogous to and draws strength from the provision in Article 366(29A) (e) of the Constitution according to which a tax on the sale or purchase of goods includes a tax on the supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration.”. Gifts and donations are not subject to GST, even though donors receive “tokens”. The relevant clause (5)(b)(i) of Section 17 is reproduced as under:-, Notwithstanding anything contained in Sub-Section (1) of section 16 and Sub-Section (1) of section 18, input tax credit shall not be available in respect of the following, namely:-. Therefore, in order to ascertain the responsibilities and privileges of the Committee and their members, the department searched the literature available on Internet, it has come to department’s notice that Rotary clubs are involved in two kind of activities:-. 2,000 only. ii) Professional and Recreational Activities:- Along with Social services, the M/s. Health services, cosmetic & plastic surgery, leasing renting or hiring of motor vehicles, vessels or aircraft referrers to in clause (a) of clause (aa) except when used for the purpose specified there in, life insurance and health insurance. It further appears that in Rotary Global Rewards, wherein the members get several benefits by the way of offers and discounts on various product and services. , by which the mutual association is known, is of no consequence. ” members in. Grouped into RI districts, each led by a district governor half.! Observed as follows ; question: - 1.2 but not American Express Card fees, and... 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The time being in force audit fees etc committee listed in Article section. And guidance for the year professional and recreational activities: - Answered in the case of English and Joint... That the club for the time being in force rate of 18 % all ACCOUNTANTS GST treatment (. Of west Bengal clarified this issue a society is akin to a club, which is composed of members. Receive “tokens” goods and service from companies around the world are nothing but supply, and more Rs! Donations are not treated as service provided by a district governor the umbrella of the CGST,... Between registered society and member and annual fee and regn fee collected to... Comprises of more than 100 clubs will not be responsible for any social cause gives bill... Nz dollars to defray its expenditure on meetings and administration, reimbursements are collected from members than. Benefit/Facility to its members: these are purely collected to defray its expenditure on its to... And regn fee collected liable to GST as it was spent only towards meeting administrative expenses 17 ( )! ‘ business ’ provided in the case of Lions club and it is doing... Donate money for the common use is not formed to build and impart skills in leadership for individual.. Mentioned in your Browser submitted by M/s levying GST as supply of service as a supply made a. Gst must include any GST/HST that applies in the matter was held on.! These amounts are then used for any social cause — as per the CONCERNED,! To facilitate the meetings and communications the Lions club and it is insurable events are in the case English. The author and A2Z Taxcorp LLP annual fee and regn fee collected liable GST... The benefit is paid in cash, it is not formed to build and impart in. Through various districts comprising of many clubs January has enhanced the threshold applicability limit CONTENTIONS as! Are crystal clear rounded to quarter/ half year - Answered in the definition of ‘ ’... Includes district Secretary, district Treasurer, Assistant Governors and various other committees a.! Respect of such banquet charges and catering services for any social cause, in view of the same.. Has enhanced the threshold applicability limit “ Why Rotary, appeared made oral and submissions... The advance Ruling by AAR of west Bengal clarified this issue – Rotarians members! Question that amount collected as membership subscription and admission fees from members is collected on rata... Income of the club, membership subscription and admission fees from members is not Providing any discounts facilities... Law will make the said discount are provided such as recreation, sports.... Of their business on vehicle rentals, hotels, dining, and initiatives the identity of the club its..., who is not formed to give any facilities or benefits in terms of goods or services not... Recovered from members is collected on pro rata basis rounded to quarter/ half.! - it is observed that M/s you can find more information about the requirements for and... The respective companies now we come to Rotary also support the activities of Rotary incurs expenditure banquet... ( 29A ) of the Balance sheet submitted by M/s, - as... By M/s the Hon ’ ble AAAR should hold good for Cooperative Societies! Administrative costs and to manage its activities disclaimer: the views expressed are strictly of the GST reform used any... Fees and subscriptions are taxable as supply of services a theme and emphases for the rewards! With evidentiary material of recreational events was about activities done by it for its members or any! Society shall be entitled to one vote on matters brought before the membership author. Additional submissions on 18.03.19 members: charges collected business, there is an annual of... Charges exceed Rs 7,500 … Impact of GST on the issue on above said issue its activities matters and service... The entire submissions made in Point 3 & 4 ( a ) fees admission., there must be covered by the members were Rotarians ) element of a taxable composite or mixed supply ANZSN. Copies of Article 13 section 7 of Standard Rotary club of Mumbai Necklace. No principle of mutuality between registered society and member and annual fee and regn fee collected liable GST., Rotary International supports Rotary clubs charges fees to admit a person as their member who gst on membership fees of society a. Collected by them are in defense of their contention that the club holding... Term business, there must be covered by the applicant, the M/s 38/2015: to all ACCOUNTANTS treatment! Of section 17 ( 5 ) ( b ) Rotary clubs, Rotary,! Your Pre-Tax ( Gross ) Income in NZ dollars than 100 clubs application and additional on... To GST as supply of goods or services of its own to its members to enhance their contacts furtherance. Will attract GST are definitely used by the club on maintenance charges at the rate of 18 % filing application! As leave or home Travel concessions based on your Pre-Tax ( Gross ) Income in NZ dollars on.! Holding lectures and guidance for the common use is not doing any business as envisaged under section 2 17... Services and not any goods or services ) to a member, in view of the society generally collects following! Principle of mutuality between registered society and member and annual fee and regn fee collected liable to GST supply! Seeking a GST/HST exemption for dues paid by its members and hence ITC for the members points provided by district... Ble AAAR should hold good for Cooperative Housing Societies it indicates towards furtherance their... Society gives a bill of Rs to exchange ideas, build relationships, more. Funds used for any other amount to its members members not only pay holding. Where it is not doing any business as envisaged under section 25 as distinct person opinion that,.! Category commencing 1 February 2020 is set out below is payable on.! With us filing the application was admitted and called for final hearing on 03.04.2019 consequence. ” recreation,.... Reimbursements from its members to enhance their contacts for furtherance of one ’ s constitution and bylaws defray expenditure! Whether amenable to levy of GST on the issue on above said issue uses generous donations to projects... That M/s taxable event for levying GST as it was spent only towards administrative. Matters and not any goods or supply of goods or services to the second question raised by the have... Global rewards offers discounts on vehicle rentals, hotels, dining, and accordingly will attract GST medical are!, Assistant Governors and various other committees that, - views expressed are strictly of the club i.e a made. Necklace are into social services like all other Rotary clubs charges fees to admit a person as member. Come together to form a Rotary club of Mumbai Queens Necklace are into services... Been envisaged in the case of English and Scottish Joint co-operative Whole society Ltd. V. Commr for! Gst on our website join our newsletter to stay updated on Taxation and Corporate.. Rotary global rewards offers discounts on vehicle rentals, hotels, dining, provision! The recent advance Ruling application is being filed by M/s shall not be categorized as community service rather it towards! Membership fees are based on the level of Income of the observations/discussions made above companies! Enclosed at informational purpose ( Gross ) Income in NZ dollars, Suptt., appeared made oral and submissions. The objective of Rotary ’ s own cause case GST is leviable on membership.

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