TaxTMI 
TaxTMI 
TaxTMI 
2024 (5) TMI 36
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....sions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the "GST Act". The issue raised by M/s Shri 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....
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..../s 12AA of the Income Tax Act, 1961. 2) As per Entry no 1 of the Section 11 of the GST Act, 2017 'Services provided by an entity registered u/s 12AA of the Income Tax Act, 1961 by way of charitable Activities is Exempted under the Goods and Service Tax Act, 2017. 3) Charitable activities mean activities relating to- a) Public Health b) Advancement of Religion, Spirituality or Yoga c) Advancement of Educational Programs/Skill Development d) Preservation of Environment including watershed, forest & wildlife. 4) The trust is created by the applicant for the purpose of advancement of Jain religion. Temple is built in honor of Lord Rishabdev, first of the 24 Tirthankars. In the temple five great and auspicious events of the Lord Risha....
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....centration 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 is exempted under the Goods and Service Tax Act, 2017 2. In the said notification, there is another entry ....
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....es are covered under the definition of Charitable Activities (advancement of religion) and exempt from GST as per Entry No 1 of the referred notification. C. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT :- 1. Whether the entry fee collected from the visitors/devotees/pilgrim by the applicant is taxable supply under GST Act? D. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 16.11.2023 and 01.01.2024. Shri Sanjeev Jain CA, Authorized Representative appeared for personal hearing. He reiterated the submission already made in written submission and also wants to submit some additional documents regarding entry fee, trust deed and trustee decision related to use of entry fee and specimen copy of ticket with....
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....m by the applicant is taxable supply under GST Act? 5) Before we proceed further, first let us examine the definition of "Supply" in GST which in term of Section 7 of CGST & RGST Act, 2017 is as under- Section 7. Scope of supply.- (i) For the purposes of this Act, the expression - "supply" includes- (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; (b) & (c) .................... (ii) Also as per Section 2(17) of CGST Act, 2017, term "Business' is defined as under (a) any trade, commerce, manufacture, profession vocation adventure wager or any othe....
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....ervice. 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) ....