Applicability of GST

[Bharat Cholleti]

Dear sir,

Temple given contract for Hair offering(tonsure) which is generally performed at "kalyana Katta" and get some amount from the contractor is there any GST applicability in the hands of the temple if yes Rate of tax and HSN/SAC, has also given "coconut breaking" in temple offered by Pilgrims and receive some amount from the contactor is there applicability of GST/SAC and rate of tax in the hands of the temple thanks in Advance.

AI Summary

GST applicability on contractor supplied tonsure and coconut services depends on supply character and threshold applicability.
Contractors performing hair tonsure and coconut breaking supply taxable services (and where applicable goods) and must assess GST liability subject to threshold; temples do not automatically obtain exemption for amounts received from contractors if the underlying activity is commercial, and coconut classification (fresh coconut versus copra) determines the applicable HSN and GST rate.