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        Case ID :
        GST

        Eligibility for tax exemption under GST Act - mixed supply -...

        GST Exemption Granted on Agricultural Exhibition Tickets, Conditional on Panchayat-Related Services Under Article 243G.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Eligibility for tax exemption under GST Act - mixed supply - ticket charges collected in relation to an Agricultural exhibition - The Advance ruling authority concluded that the applicant is eligible to claim exemption from GST on ticket charges collected for the agricultural exhibition. - However, this exemption is subject to the condition that the services provided during the exhibition are related to functions entrusted to a Panchayat under Article 243G of the Constitution. - Activities unrelated to these functions are taxable at the standard GST rate of 18%.
                                Note: It is a system-generated summary and is for quick reference only.
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