Case Details: Authority for Advance Rulings, Rajasthan Shri Digamber Jain Sidhkut Chaityalaya Temple Trust, In re - [2024] 162 taxmann.com 291 (AAR-RAJASTHAN)
Judiciary and Counsel Details
- Mahipal Singh & Mahesh Kumar Gowla, Member
- Sanjeev Jain, CA for the Applicant.
Facts of the Case
The applicant was engaged in religious activities aimed at advancing Jain religion and trust collected entry fees from visitors for maintaining temple and promoting Jainism. It filed an application for advance ruling to determine whether entry fee collected from visitors/devotees/pilgrim by applicant would be taxable supply under GST.
AAR Held
The Authority for Advance Ruling noted that the applicant would be engaged in service of darshan of Temple Hall and provide insight into principles of Jainism along with teachings of Tirthankara to visitors, which can be considered as advancement of religion.
Therefore, it was held that the amount received by applicant would be considered as consideration for supply of service and it would be eligible to claim benefit of Notification No. 12/2017-CT (Rate) and it would not be required to pay any tax under GST.
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