TaxTMI 
TaxTMI 
TaxTMI 
2024 (3) TMI 321
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....he KSGST Act, Rules and the Notifications issued there under. 3. The applicant requested advance ruling on the following: 3.1. Whether it is eligible for tax exemption under GST Act on ticket charges collected in relation to an Agricultural exhibition? 4. Contentions of the Applicant: 4.1. The applicant submits that they are acting as a centre for Kerala Agricultural University and engaged in research activities on coconut, rice, cashew, mango, floriculture, etc. Also they have Kasaragod dwarf cattle breed, Malabari goats and other integrated farming systems in their farm to showcase their visitors. 4.2. The issue is related to the clarity on GST liability with respect to the ticket charges collected from public on a special event, namely "Farm carnival 2023- Saphalam", conducted from 20.02.2023 to 01.03.2023. The carnival was planned for 10 days, which was an informative event and not conducted as a revenue generating activity. The only revenue received as part of that event was the ticket collection from public. 4.3. The main objective of the programme was to make an interaction with the members of Agricultural University with the farmers and common people and make them awa....
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....GST and KSGST Acts 2017. 6. Personal Hearing: The applicant was granted opportunity for personal hearing on 13/06/2023 through Virtual Mode. Dr. Meena Manjusha, Assistant Professor and Smt. Sreema, Section Officer represented the applicant. Another opportunity for personal hearing in view of the change in constitution of the Advance Ruling Authority was granted on 14/09/2023. The applicant filed detailed statement of facts along with the application. They requested to issue the ruling on the basis of the submissions made by them in the application and during the personal hearing. 7. Discussion and Conclusion: 7.1. We have carefully examined the statement of facts and the oral submissions made during virtual hearing. The issue to be decided is the clarification on taxability of ticket charges collected on part of an exhibition-"farm carnival 2023- Saphalam", conducted by the applicant. 7.2. The questions on which advance ruling is sought by the applicant falls within the purview of clause (b) of sub-section (2) of section 97 of the CGST Act, 2017; i.e, applicability of a notification issued under the provisions of this Act and hence admitted. 7.3. The applicant is a research c....
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....ty has six Regional Agricultural Research Stations and the applicant is one of them. 7.6. Now, the issue to be decided is the applicability of GST on ticket charges collected as part of an exhibition- "Farm Carnival 2023-Saphalam", conducted by the applicant. First of all, we have verified whether the status of the applicant, that is whether the applicant falls under the definition of "Governmental authority" or "Government entity". 7.7. The term "Governmental authority" is defined in para 2(zf) of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as follows; "(zf) "Governmental Authority" means an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90 percent or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution." 7.8. Article 243G of the Constitution reads as follows; "243G. Powers authority and responsibilities of Panchayat: Subject to the provisions of this Constitution, the Legislature of a State may, by law, en....
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....re University and its Regional Agricultural Research Stations are established under the KAU Act for the purpose of extension of Agriculture in the State of Kerala and the Government has more than 90% control over the University and its research institutions. Accordingly, the applicant Regional Agricultural Research Station, Pilicode falls under the definition of "Governmental Authority". 7.11. We have also verified the applicability of services as provided in SI. No. 5 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended from time in this particular case. The said entry is reproduced as under; "Chapter-99 - Services by a Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution." 7.12. From the above para it can be seen that any activity as services done by a Governmental Authority in relation to any function entrusted to Panchayat under Article 243G of the Constitution is exempted as per entry no. 5 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. The applicant vide its submissions states that the carnival "Farm Carnival 2023 - Saphalam" was conducted for ....