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    <description>Auction or tender arrangements granting exclusive rights to collect temple offerings, abandoned clothes, perform rituals, or manage toilets and washrooms are treated as taxable supplies of services when they are commercial licences for consideration. Rights to harvest coconuts from temple lands are covered by the agricultural-services exemption, and renting precincts of a religious place for pooja item stalls is exempt subject to notification conditions. Honorarium or sitting fees paid to the President and Members of the Board do not attract reverse charge because they are not directors. Legal services received from advocates by a business entity remain liable under reverse charge.</description>
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