TaxTMI 
TaxTMI 
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
Service provided to TTD devasthanam
05 Jun 2021 
11 Replies 
8647 Views Asked by
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. (AI Summary)
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. (AI Summary)