GST on Room Rent at Shrine palces by like Tirumula Tirupathi Devastanam

[NARENDER YARRAGORLA]

Now GST on Lodge Rentals up to Rs 7500 taxable at 12%, what is the impact of the same on room rental services provided by shrine places by a Trust registered as per section 12(A) of Income Tax act? and whether GST applicable on amount given as Donation for free meals (Anna Danam) by devotee and who had meals after giving the donation?

[Shilpi Jain]

Donations would not be liable to GST.

[Amit Agrawal]

Serial Number 14 of the Exemption Notification No. 12/2017- Central Tax (Rate) is omitted Notification No. 04/2022 -Central Tax (Rate) w.e.f. 18.07.2022. However, no change is done in serial Number 13 of the parent exemption.

Consequently, if subject entity was entitled for exemption from GST under serial Number 13 before 18.07.2022, then, it continues to be entitled for such exemption even after that.

These are ex facie views of mine and the same should not be construed as professional advice / suggestion.

AI Summary

GST exemption for religious trusts remains intact after notification omission, donations for communal meals not subject to GST. Query concerns GST applicability to shrine room rentals by a registered trust and to donations for free meals. A practitioner advised donations are not liable to GST. Another noted that an exemption entry was omitted but an adjacent exemption entry remains unchanged, so entities previously entitled under that surviving exemption continue to be exempt; the remarks are non binding professional views.