Service provided to TTD devasthanam

[KUMAR Narasimhan]

Dear Sir / Madam

Services provided to Temples (EXAMPLE Tirumala Thirupathi Devasthanam) is Liable to GST or it is Exempt from GST.

Security Service
Repairs and Maintenance Service.

Please clarify on the above

[KASTURI SETHI]

What is the constitution of the temple ? (Tirumala Thirupathi Devasthanam). Temples are also registered as commercial entity. For correct answer, pl. inform about constitution of the temple.

[KUMAR Narasimhan]

Dear Sir,

Temple is a religious trust registered under Income tax act, and does Pooja, Aarti, Dharshan, Tonsuring, and give free meals to the Devotees also collect donation from the public. Temple does prashad sales to devotees for Money.

Trust need a security for Temple, whether supply of Security service to temple is liable to GST or Exempt. Please clarify sir.

[Shilpi Jain]

There is no specific exemption available for services provided to religious trusts. Security services if provided by non-corporate to a registered person will be liable under RCM.

[Rajagopalan Ranganathan]

Sir,

In my opinion Tirumala Thirupathi Devasthanam is not a company incorporated under Company's Act. Hence any service provided to it is liable to gst under forward charge since there is specific exemption from gst in respect of services provided to Tirumala Thirupathi Devasthanam.

[KUMAR Narasimhan]

Thank you Madam and Thank you sir for clarifying the doubt

[YAGAY and SUN]

https://www.newindianexpress.com/states/andhra-pradesh/2021/mar/24/ysr-congress-mp-v-vijayasai-reddy-seeks-gst-exemption-for-tirumala-tirupati-devasthanam-2280773.html

[Krishna Murthy]

The constituion of TTD is Trust and TTD is also registered under GST Act. Hence, Security Services would fall under 9(3) and RCM is applicable for which TTD would pay. With regard to Repairs and Maintenance Services, the same is not under 9(3) and hence the service provider is liable to pay. There is no exemption with respect to above services provided to TTD.

[YAGAY and SUN]

Only Prasadam and Hair Cut are exempted.

https://www.deccanherald.com/national/ttd-gets-nod-for-gst-exemption-for-laddus-595134.html

[KUMAR Narasimhan]

Dear Sir

Thank you for all your support

[kirankumar oruganti]

The Tirumala tirupati devasthanams is registered under GST as the constitutional Religious institution administrated and governed by the A p Endowment Act 1987, the State Government(TTD is a conglomeration of temples, brought under the First Schedule 2 of Act 30 of 1987. The Board of Trustees is constituted by members appointed by the government.).

The TTD Main activity and money income from the main source are by religious Hundi offering donations only. From this income, they provided prasadams , Food donations, Free Guest Houses, Educational Institutions, and Medical aid services . The TTD is a non-profit organization. The TTD constructing temples, Kalyanamandapams, Educational institutions, and Temple requirements by E-procurement tenders. for these civil contract service receipts, they will pay 12% of GST ( Service provided to Govt, Local Body criteria ) but the GST officers are not agreed to tax payment of 12% they arguing 18% tax liability, then tax liability of 12% or 18% particularly other than guest services receipts (like civil contract and service receipts.). please clarify me the GST rate 18% or 12%

[YASHAVANTH RM]

Dear Mr. Kiran Kumar,

1) The tax rate to be applied on such work contract is specified in Notification No. 20/2017- Integrated Tax (Rate) dated 22nd August 2017 wherein “Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a road, bridge, tunnel, or terminal for road transportation for use by the general public” is taxable at the rate of 12%. In other cases it may be 18%. However you can avail ITC on inputs and net payable.

AI Summary

Reverse charge mechanism applies to security services for registered religious trusts; other services remain taxable under normal charge.
Services to a registered religious trust are ordinarily taxable under GST; security services from non-corporate suppliers are subject to the reverse charge mechanism with the trust liable to pay tax, while repairs and maintenance remain taxable under forward charge with the service provider responsible. Prasadam and hair cutting are treated as exempt in practice. Works contracts for temple infrastructure require classification under applicable rate notifications-some public-use works attract a lower notified rate while others attract the standard rate-and input tax credit may be available where permitted.