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    <title>Rent on Accommodation buildings located outside the boundaries of religious places are chargeable to GST</title>
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    <description>The AAR held that the exemption for renting of precincts of a religious place under Notification No. 12/2017 applies only to precincts owned or managed by a qualifying charitable or religious trust; accommodation provided outside the temple boundary and owned by the applicant is not covered, is taxable at the applicable GST rate, and requires registration if aggregate turnover exceeds the statutory threshold.</description>
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      <description>The AAR held that the exemption for renting of precincts of a religious place under Notification No. 12/2017 applies only to precincts owned or managed by a qualifying charitable or religious trust; accommodation provided outside the temple boundary and owned by the applicant is not covered, is taxable at the applicable GST rate, and requires registration if aggregate turnover exceeds the statutory threshold.</description>
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