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Service provided to TTD devasthanam, Goods and Services Tax - GST

Issue Id: - 117265
Dated: 5-6-2021
By:- KUMAR Narasimhan
Service provided to TTD devasthanam

  • Contents

Dear Sir / Madam

Services provided to Temples (EXAMPLE Tirumala Thirupathi Devasthanam) is Liable to GST or it is Exempt from GST.

Security Service
Repairs and Maintenance Service.

Please clarify on the above

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Posts / Replies

Showing Replies 1 to 9 of 9 Records

1 Dated: 6-6-2021

What is the constitution of the temple ? (Tirumala Thirupathi Devasthanam). Temples are also registered as commercial entity. For correct answer, pl. inform about constitution of the temple.

2 Dated: 6-6-2021
By:- KUMAR Narasimhan

Dear Sir,

Temple is a religious trust registered under Income tax act, and does Pooja, Aarti, Dharshan, Tonsuring, and give free meals to the Devotees also collect donation from the public. Temple does prashad sales to devotees for Money.

Trust need a security for Temple, whether supply of Security service to temple is liable to GST or Exempt. Please clarify sir.

3 Dated: 6-6-2021
By:- Shilpi Jain

There is no specific exemption available for services provided to religious trusts. Security services if provided by non-corporate to a registered person will be liable under RCM.

4 Dated: 6-6-2021
By:- Rajagopalan Ranganathan


In my opinion Tirumala Thirupathi Devasthanam is not a company incorporated under Company's Act. Hence any service provided to it is liable to gst under forward charge since there is specific exemption from gst in respect of services provided to Tirumala Thirupathi Devasthanam.

5 Dated: 6-6-2021
By:- KUMAR Narasimhan

Thank you Madam and Thank you sir for clarifying the doubt

6 Dated: 8-6-2021

7 Dated: 8-6-2021
By:- Krishna Murthy

The constituion of TTD is Trust and TTD is also registered under GST Act. Hence, Security Services would fall under 9(3) and RCM is applicable for which TTD would pay. With regard to Repairs and Maintenance Services, the same is not under 9(3) and hence the service provider is liable to pay. There is no exemption with respect to above services provided to TTD.

8 Dated: 9-6-2021

Only Prasadam and Hair Cut are exempted.

9 Dated: 9-6-2021
By:- KUMAR Narasimhan

Dear Sir

Thank you for all your support


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