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    <title>Exemption/ concession provided for Mandap Keepers/Function Halls letting out the premises on free of cost</title>
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    <description>Whether letting mandaps or function halls free of charge attracts GST turns on whether the transaction is a supply. GST applies to the value of supply; transactions without consideration are not supplies except for activities expressly treated as supply. Letting a mandap or function hall free for religious or social functions is not listed among activities treated as supply, so the transaction value is nil and no GST is chargeable.</description>
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      <title>Exemption/ concession provided for Mandap Keepers/Function Halls letting out the premises on free of cost</title>
      <link>https://www.taxtmi.com/forum/issue?id=114017</link>
      <description>Whether letting mandaps or function halls free of charge attracts GST turns on whether the transaction is a supply. GST applies to the value of supply; transactions without consideration are not supplies except for activities expressly treated as supply. Letting a mandap or function hall free for religious or social functions is not listed among activities treated as supply, so the transaction value is nil and no GST is chargeable.</description>
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      <law>GST</law>
      <pubDate>Fri, 03 Aug 2018 19:49:43 +0530</pubDate>
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