TaxTMI 
TaxTMI 
2024 (5) TMI 36
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....i Digamber Jain Sidhkut Chaityalaya Temple Trust, Soni Ji Ki Nasiya, Agra Gate, Ajmer - 305001, Rajasthan (hereinafter the applicant) is fit to pronounce advance ruling, as it falls under the ambit of the Section 97(2) (a) given as under: (e) determination of the liability to pay tax on any goods or services or both; A. SUBMISSION OF THE APPLICANT (IN BRIEF):- M/s Shri Digamber Jain Sidhkut Chaityaiaya Temple Trust, Soni Ji Ki Nasiya, Agra Gate, Ajmer - 305001, Rajasthan (hereinafter the applicant), enacted under special Act of State Legislative Assembly. The applicant is a religious trust, duly registered u/s 12AA of the Income Tax Act, constituted for the purpose of worship and puja according to the Terapanth sect (Amnaya) of the Digamber Jain religion and to organize the various necessary religious ceremonies and proper upkeep and management of the various Upkarans (articles) Ratha etc. Temple consisting of main hall with roof having gold and glass workmanship and inner room containing 3 marble vedies, three Shikhars on temple roofs of karauli sand out stone with golden kalash and railings. Temple hall (Ayodhya Nagri) containing golden models of Sumeru Parwat w....
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....nd railings. Temple was built and constructed in accordance with the Jain Scripture/ Mythology and open for the general public to visit the temple. By visiting the temple, visitors/devotees can understand the five auspicious events of the Lord Rishabdev Ji, First tirthankar through the models of the Golden City of Ayodhya and Sumeru Mountain and values of the Jain religion. By visiting the temple devotee can diverse from negative thinking, understand the significance of jain culture silent environment also helps to increase their power of concentration and increase the good deeds by offering help. 5) Entity is registered u/s 12AA of the Income Tax Act, 1961 and all the activities are performed by the trust for the advancement of Religion, Spirituality or Yoga and it is covered under the definition of charitable activity. Hence the entry fee collected from the devotee / pilgrims / visitors is exempt under the Goods and Service Tax Act. Additional submission is as follow- 1. As per Sr. No. 1 of Notification No. 12/2017, Central Tax (Rate), dated 28th June, 2017, Services provided by an entity registered u/s 12AA of the Income Tax Act, 1961 by way of charitable Activities ....
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....ived on 29 11.2023. E. COMMENTS OF THE JURISDICTIONAL OFFICER Applicant is unregistered with the department so no comments have been sought from field formations. F. FINDINGS, ANALYSIS & CONCLUSION: 1) We have carefully examined the statement of facts, supporting documents filed by the Applicant along with application, oral and written submissions made at the time of hearing. We have also considered the issues involved, on which advance ruling is sought by the applicant, and relevant facts. We would like to discuss the submission made by applicant and will take up the above question for discussion as under. 2) On perusal of order for provisional registration submitted by the applicant, we find that Applicant is a Religious Trust, duly registered u/s 12AA of the Income Tax Act for the period of AY 2022-23 to AY 2026-27, constituted for the purpose of worship and puja according to the Terapanth sect (Amnaya) of the Digamber Jain religion and to organize the various necessary religious ceremonies and proper upkeep and management of the various Upkarans (articles) Ratha etc. 3) Applicant collects entry fee from the pilgrims/visitors/devotees who come for darshan of Te....
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....e applicant is in the course or furtherance of business. Hence it is covered under the scope of Supply. Since it is covered under the definition of Supply, the amount received by the applicant can be considered as consideration for supply of service. As the service provided by the applicant in question is Supply, it is taxable under GST Act. 7) However Sr. No. 1 of Notification No. 12/2017, Central Tax (Rate) dated 28.06.2017 exempts the intra-State supply of services of description as specified in column (3) of the fable below from so much of the central tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:- Table S.No. Chapter Description of Services Rate(%) Condition (1) (2) (3) (4) (5) 1 Chapter 99 Services by an entity registered under Section 12AA of the Income Tax Act,1961 (43 of 1961)by way of charitable activities NIL NIL 8) Further "....