TMI Blog2020 (12) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... uity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority. . Therefore, 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. 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. - HP-AAR-04/2020/31632-34 - - - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate the Tourism Activities in the State of Himachal Pradesh. 3.2 The applicant submitted that the Government of Himachal Pradesh, Department of Tourism agreed to credit the following amounts to Tourism Development Board (in lieu of Grant) for smooth functioning of the board:- (i) Receipts of amount from sale of Publicity material/ Literature books. (ii) Fee from parking lots and public places of convenience built by the Tourism Department, Adventure sports fee including helisking and paragliding fee, etc. (iii) 25% to be contributed by the Tourism Development Council from their resources (iv) Donation/grants received specially for tourism promotion/development (v) Annual License fee and success fee received to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o submitted reframed questions for the advance ruling. The request of the applicant to give ruling on reframed questions was acceded to. 5. DISSCUSION AND FINDINGS: 5.1 We have considered the submissions made by the applicant in the application for advance ruling as well as submissions made during personal hearing. 5.2 The following entry was added to the list of exempted supply of services vide Notification No 32/2017-Central Tax (Rate) dated 13th October, 2017 :- (1) (2) (3) (4) (5) 9C Chapter 99 Supply of service by a Government Entity to Central Government, State Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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