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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the amount credited in favour of the Himachal Pradesh Tourism Development Board by the Department of Tourism, Government of Himachal Pradesh, as grant in aid or financial assistance is liable to GST.
Analysis: The Board was found to satisfy the definition of a Government Entity, being established by the Government with full control to carry out the entrusted function of promoting and regulating tourism. The notification granting exemption covered supply of service by a Government Entity to Government or specified authorities against consideration received in the form of grants. On that basis, the receipts described as grant in aid or financial assistance fell within the exempt category.
Conclusion: The amount credited to the Board by the Department of Tourism as grant in aid or financial assistance is exempt from GST under Serial No. 9C of Notification No. 32/2017-Central Tax (Rate).
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