GST exemption for religious services and renting of public religious precincts, subject to exclusions for high value rentals. Services by way of exemption include the conduct of any religious ceremony and renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust or an institution registered under the income tax law. The exemption does not apply to renting of rooms above a specified daily charge, renting of premises, community halls or open areas above a specified daily charge, or renting of shops or other spaces for business or commerce above a specified monthly charge. Definitions provided include 'general public', 'religious place' and 'renting in relation to immovable property'.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption for religious services and renting of public religious precincts, subject to exclusions for high value rentals.
Services by way of exemption include the conduct of any religious ceremony and renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust or an institution registered under the income tax law. The exemption does not apply to renting of rooms above a specified daily charge, renting of premises, community halls or open areas above a specified daily charge, or renting of shops or other spaces for business or commerce above a specified monthly charge. Definitions provided include "general public", "religious place" and "renting in relation to immovable property".
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