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2024 (5) TMI 36 - AUTHORITY FOR ADVANCE RULING, RAJASTHANTaxable supply or not - entry fee collected from the visitors/ devotees/ pilgrim by the applicant - charitable activity or not - applicant is Religious Trust provisionally registered under Section 12AA of Income Tax Act, 1961 - HELD THAT:- The sewa service provided i.e darshan/visit of Temple Hall by the 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. On perusal of order of provisional registration of the applicant dated 28.05.2021, it is found that they are provisionally registered under Section 12AA of Income Tax Act, 1961 from AY 2022-23 to AY 2026-27 subject to the conditions mentioned therein - the applicant is engaged in service of darshan of Temple Hall and provide insight into principles of Jainism and teachings of the Thirthankar to the visitors, which can be considered as advancement of religion, the benefit of this Notification No. 12/2017-CT (Rate) dated 28.06.2017 in term of Serial No. 1 is available to them and the applicant is not required to pay any Tax under GST Act. The entry fee, being collected by the applicant from the visitors/devotees/pilgrims, is covered under charitable activities relating to advancement of religion which is not taxable under the provisions of GST Act, 2017.
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