https://www.taxtmi.com/caselaws?id=751983 The AAR Rajasthan ruled that entry fees collected by a Religious Trust from temple visitors constitute taxable supply under GST as the darshan service is provided in furtherance of business. However, since the Trust holds provisional registration under Section 12AA of Income Tax Act and engages in advancement of religion through temple services and Jainism teachings, it qualifies for exemption under Notification No. 12/2017-CT (Rate). The entry fees collected for charitable activities relating to religious advancement are therefore not taxable under GST Act 2017. en-us Tue, 26 Mar 2024 00:00:00 +0530 Wed, 01 May 2024 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751983 The AAR Rajasthan ruled that entry fees collected by a Religious Trust from temple visitors constitute taxable supply under GST as the darshan service is provided in furtherance of business. However, since the Trust holds provisional registration under Section 12AA of Income Tax Act and engages in advancement of religion through temple services and Jainism teachings, it qualifies for exemption under Notification No. 12/2017-CT (Rate). The entry fees collected for charitable activities relating to religious advancement are therefore not taxable under GST Act 2017. Case-Laws GST Tue, 26 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751983