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    <title>2019 (10) TMI 1136 - AUTHORITY FOR ADVANCE RULING, KARNATAKA</title>
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    <description>The applicant was found liable to pay tax on renting temporary residential rooms and space for shops and stalls as these activities were not considered directly related to religious purposes. However, if the charges for temporary residential rooms were less than Rs. 1000 per day, they were exempt from tax. Renting space for stalls, supplying food and beverages at subsidized rates, and acting as an intermediary for booking hotel rooms for pilgrims were all deemed taxable activities under GST law, unless specific exemptions or conditions were met.</description>
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