https://www.taxtmi.com/caselaws?id=792442 AAR Tamil Nadu held that a temple's grant of a licence to the successful bidder to enter its premises and collect human hair for consideration is a distinct commercial arrangement and a taxable supply of service under GST. The temple was not supplying the hair itself; it was transferring a right to collect it, which falls within the statutory concept of supply when made for consideration in the course or furtherance of business. The exemption for human hair was confined to the goods themselves and did not extend to the licence or auction amount charged for permitting collection. Accordingly, the licence consideration was held taxable. en-us Tue, 05 May 2026 00:00:00 +0530 Thu, 28 May 2026 08:21:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792442 AAR Tamil Nadu held that a temple's grant of a licence to the successful bidder to enter its premises and collect human hair for consideration is a distinct commercial arrangement and a taxable supply of service under GST. The temple was not supplying the hair itself; it was transferring a right to collect it, which falls within the statutory concept of supply when made for consideration in the course or furtherance of business. The exemption for human hair was confined to the goods themselves and did not extend to the licence or auction amount charged for permitting collection. Accordingly, the licence consideration was held taxable. Case-Laws GST Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792442