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    <title>2023 (5) TMI 286 - AUTHORITY FOR ADVANCE RULING, GUJARAT</title>
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    <description>The AAR Gujarat ruled that a registered trust providing accommodation to pilgrims at Ambaji Temple must register for GST and pay 12% tax. The trust could not claim exemption under charitable activities as it failed to prove all accommodation was for pilgrims. The exemption for renting temple precincts was denied since the ashram was not within temple boundaries and charges exceeded Rs. 1000 per day. The previous exemption for accommodation below Rs. 1000 was withdrawn from July 2022. The trust must register for GST if annual turnover exceeds Rs. 20 lakhs.</description>
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    <pubDate>Wed, 26 Apr 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=437479</link>
      <description>The AAR Gujarat ruled that a registered trust providing accommodation to pilgrims at Ambaji Temple must register for GST and pay 12% tax. The trust could not claim exemption under charitable activities as it failed to prove all accommodation was for pilgrims. The exemption for renting temple precincts was denied since the ashram was not within temple boundaries and charges exceeded Rs. 1000 per day. The previous exemption for accommodation below Rs. 1000 was withdrawn from July 2022. The trust must register for GST if annual turnover exceeds Rs. 20 lakhs.</description>
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