Advance Rulling in Karnataka
The applicant M/S Sri Malai Mahadeshwara Swamy kshethra development authority dated 29 november 2019, has filed an application for advance ruling under section 97 of cgst act 2017 with rule 104 cgst rules and section 97 of KGST Act
the applicant had sought advance ruling in respect of the following activities able to taxed or not.
The authority wants to know whether GST is levied on the following activities:
1. Vehicle entry fee for the access to temple premises.
2. Sales of laddoos, Kallu Sakkare, thirtha prasada, cloth bags, and other articles beginning from Rs. 5 upto Rs. 100.
3. The authority has shops given on lease through auction.
4. E- procurement auction for the service of tonsuring the heads of the devotees.
5. Renting of cottages and rooms price ranges between Rs. 130 to Rs. 750.
6. Collection of seva fees and utsava fees ranging from Rs. 15 to Rs. 15000 which are in the nature of religious activities.
7. Collection of special darshan fees of Rs 100, Rs 150, 300 for darshan of "Malai Mahadeshwara Swamy".
8. The authority runs one kalyana mandapa and collect charges is through tender cum auction.
9. One kalyana mandapa at M. M. Hills (registered as a religious and charitable institution under 12-AA of the IT Act) and the rent charged per day is at Rs 5000.
10. Collection of tenders of Vahana pooza in front of the temple. The highest bidder is given the right to collect the charges.
Rulling that have come forward
1. Regarding point 1 – regarding auctioning for collection of vehicle entry fees, 4- auctioning of service of tonsuring the head of devotees , 8- related to the auctioning of right to collect service charges and 10- auctioning of the right to collect charges for vahana pooza are supply of services falling under SAC 9997 and are covered under entry no. 35 of notification no. 11/2017-CGST Act and are liable to CGST and KGST @9%.
2. Regarding point 2,- the sales of prasadam by the applicant, is exempt from tax notification no 2/2017 – central tax dated 28/6 /2017.
3. Regarding point 3,- relating to renting of commercial shops, the services are exempt if rental value is less than 10,000 per month- notification no 12/2017 Central tax dated 28/6/2017.
4. Regarding point 5- relating to accommodation services to pilgrims where the charges are less than 1,000 per day per room, the same is exempt under GST-notification no. 12/2017.
5. Regarding point 6 - relating to collection of seva charges and point 7 relating to collection of special darshan charges, is exempt from GST- notification no. 12/2017.
6. Regarding point 9- relating to renting out kalyanamandapams and rent is less than 10,000 per day is exempt from GST- notification no. 12/2017.
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