2021 (3) TMI 142

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...., 2017 & UNDER 98(4) OF THE KGST ACT, 2017 Sri. Sarangapani Jayakumar (called as the 'Applicant' hereinafter), Hair Merchant, Flat No.2-42, Near Harikemandi, Dharmasthala, Dakshina Kannada-574216, Karnataka, having GSTIN number 29AABPJ8377P1ZG, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, ....

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....etc., as the said amount is the only cost towards the said tonsure. In view of the above, the applicant has sought advance ruling in respect of the following questions: 1. Whether the above said Rs. 10 which is collected as re-imbursement of cost of blade, soap etc.,-collected for removing Mudi of the Devotees in a public place of worship is subject to GST? 2. If it is subjected to GST then is....