TaxTMI 
TaxTMI 
2023 (5) TMI 286
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....39;s averment that in terms of notification No. 9/2017-Integrated Tax (Rate), dated 28.6.2017, a registered trust holding 12AA certificate is exempt from GST. The applicant has further relied upon the GST Council meeting no. 47 held on 18.7.2022 to submit that GST tax is applicable to guest house and Sarai whether the rent of room is Rs. 1,000/- (sic). Thereafter on 4.8.2022, the applicant states that on twitter it was informed that Sarais run by religious or charitable trust are exempt from GST irrespective of rent. 5. In view of the foregoing, the applicant has filed this application seeking advance ruling on the below mentioned questions viz 1. Whether they are liable for GST registration? 2. Whether they are liable to pay tax under GST registration. 6. During the course of personal hearing held on 23.3.2023, Shri Moin Mansuri, the authorized representative of the applicant, reiterated the submission. Discussion and findings 7. At the outset, we would like to state that the provisions of both the CGST Act and the GGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act....
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....n institution registered under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act : Provided that nothing contained in entry (b) of this exemption shall apply to,- (i) renting of worms where charges are one thousand rupees or more per day: (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day: (iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month. Nil Nil (r) "charitable activities " means activities relating to - (i) public health by my of- (A) care or counselling of,- (I) terminally ill persons or persons with severe physical or mental disability: (ll) persons afflicted with HIV or AIDS; (III) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or (B) public awareness of preventive health, family planning or prevention of HIV infection:- (ii) advancement of religion, spirituality or yoga: (iii) advancement of educational programmes or skill development relating to....
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....ation, as mentioned supra. We find that the exemption is for the activity of renting of precincts of a religious place meant for general public, which is,- * owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act. 1961 (hereinafter referred to as the Income-tax Act) or * a trust or an institution registered under sub-clause (v) of clause (23C) of section It) of the Income-tax Act or * a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act Further, as per the proviso, the exemption is not applicable in respect of three situations, wherein one of the situations is renting of rooms where charges are one thousand rupees or more per day. 14. Under chapter 39 of the GST flyer, relating to GST on Charitable and Religious Trusts, the clarification given in respect of the said activity is as under; Thus, the law gives a limited exemption to renting of only religious precincts or a religious place meant for general public by the entity registered under Section 12AA of the Income Tax Ad. As per clause (zc) of the said notification, the term "general public " means "the body of people ....
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.... thereto were omitted. Thereafter, vide notification No. 20/2019-Central Tax (Rate) dated 30.9.2019. effective from 1.10.2019, the rate of CGST was fixed as under: CGST rates for Intra-State supply of specified services - Amendment to Notification No. 11/2017-C.T. (Rate) In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 9, subsection (1) of section 11, subsection (5) of section 15, subsection (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India. in the Ministry of Finance (Department of Revenue) No. 11/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India. Extraordinary, Part II Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28th June. 2017. namely :- In the said notification. - (i) in the Table. - (a) against serial number 7, for the entries relating thereto in column (3), (4) and (5), the following items and entries shall....