9911796707
TMI Blog2020 (12) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... adesh Goods and Service Tax Act, 2017 by M/s HP Tourism Department Board, Shimla regarding taxability in respect of receipts being Grant in Aid (in the form of license fee), donations etc received from the Government of Himachal Pradesh for promotion of Tourism activities in the State. 2. At the outset, it is made clear that the provisions of both the Himachal Pradesh Goods and Service Tax Act, 2017 and Central Goods & Service Act, 2017 (hereinafter referred to as HPGST and CGST Act respectively) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the corresponding similar provisions under the HPGST Act and vic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter whether the amount credited in favour of H.P Tourism Development Board by Department of Tourism, Govt. of H.P, as grant in aid or financial assistance is taxable or not? If the answer to the above question is in the affirmative then who is liable for payment of tax: (i) Applicant i.e. H.P Tourism Development Board (ii) H.P Tourism Department or (iii) Recipient of above supplies by virtue of reverse charge. 4. RECORD OF PERSONAL HEARINGS: The proceedings of the case got delayed initially due to a number of adjournments requested by the applicant and later due to COVID-19 pandemic Sh. Vinod Kumar Gautam, Section Officer (Finance & Audit) and other officials appeared on the behalf of the HP Tourism Development Board for perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... local authority.". 6. Therefore, in the view of above, The HP Tourism Development Board fulfils the criterion laid down for the "Government entity" as per Notification No 32/2017- Central Tax (Rate) because it has been established by the Government with 100% control to carry out the function of promotion and regulation of tourism activities in the state. 7. In view of the discussions as detailed above, we rule as under:- RULING a) The amount credited in favour of H.P Tourism Development Board by Department of Tourism, Govt. of H.P, as grant in aid or financial assistance is exempt under GST as per Serial No 9C of Notification No 32/2017-Central Tax (Rate) dated 13th October, 2017. b) As the answer to Question No 1 is negative, therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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