https://www.taxtmi.com/article/detailed?id=12589 The AAR held that darshan services provided by a Section 12AA-registered temple trust constitute a supply but are covered by the Exemption Rate Notification: services by an entity registered under Section 12AA by way of charitable activities, and services by way of conduct of religious ceremonies or darshan, attract nil rate; therefore the entry fee collected for darshan is exempt from GST. en-us Sat, 04 May 2024 13:31:17 +0530 Sat, 04 May 2024 13:31:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12589 The AAR held that darshan services provided by a Section 12AA-registered temple trust constitute a supply but are covered by the Exemption Rate Notification: services by an entity registered under Section 12AA by way of charitable activities, and services by way of conduct of religious ceremonies or darshan, attract nil rate; therefore the entry fee collected for darshan is exempt from GST. Articles Goods and Services Tax - GST Sat, 04 May 2024 13:31:17 +0530 https://www.taxtmi.com/article/detailed?id=12589