https://www.taxtmi.com/caselaws?id=450540 Ticket charges for entry to an agricultural exhibition or carnival run by a university research station were treated as exempt from GST only where the services were provided by a Governmental Authority and were directly related to a Panchayat function under Article 243G, such as agriculture and agricultural extension. The exemption under entry 5 of Notification No. 12/2017-Central Tax (Rate) was confined to those qualifying activities. If admission also covered non-agricultural or entertainment activities, the ticket collection could lose the exemption and be taxable as a mixed supply. en-us Fri, 06 Oct 2023 00:00:00 +0530 Mon, 28 Apr 2025 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450540 Ticket charges for entry to an agricultural exhibition or carnival run by a university research station were treated as exempt from GST only where the services were provided by a Governmental Authority and were directly related to a Panchayat function under Article 243G, such as agriculture and agricultural extension. The exemption under entry 5 of Notification No. 12/2017-Central Tax (Rate) was confined to those qualifying activities. If admission also covered non-agricultural or entertainment activities, the ticket collection could lose the exemption and be taxable as a mixed supply. Case-Laws GST Fri, 06 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450540