TMI Blog2024 (3) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... mission to the said Carnival. Thus it can be seen that the above activities provided in the Carnival by the applicant are the activities in relation to agriculture and its extension. As such, if the ticket charges collected by the applicant, a Governmental Authority, is exclusively meant for admissions to the aforementioned exhibitions in the Carnival which is in relation to the functions enlisted under Article 243G of the Constitution then only it is exempted from payment of GST by virtue of SI. No. 5 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended from time to time. The amount collected from tickets will be taxable @ 18% in accordance with clause (b) of section 8 of the CGST Act as the supply is a mixed supply of service as defined under sub-section (74) of section 2 of the CGST Act. The applicant is eligible to claim exemption from payment of GST on ticket charges vide SI. No. 5 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended from time to time, subject to the condition that the services provided by the applicant on receipt of ticket charge shall be the activities in relation to the functions enlisted under Article 243G of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rops. 4.4. The applicant provides exhibition to farmers for farm fields of almost 100 varieties of rice, different coconut palm varieties, millets, and biodiversity parks, different kinds of flowering and fruit plants. Also it includes different seminars in new methods in cashew farming, integrated farming system, rice breeding, different methods of biological production of agricultural products, biological methods in control of pets in agriculture, scientific methods of fertilization in coconut palms, spices cultivation, etc. 4.5. The applicant provides practical training in different kinds of agricultural machineries, cashew apple processing, budding, grafting, etc. The carnival further includes exhibition of different animals and birds. They also displayed some old agricultural machineries and arranged some stalls for informative purposes to the people about Yoga, Naturopathy, Allopathy, etc. 4.6. The applicant submits that the entire activities on part of the program are for the welfare of farmers and common people. The research station is not a tourist spot and they expect the local community in Kasaragode and Kannur districts only to be participating in this event. There is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... University and the farmers for the intention to boost up the yield and quality of agricultural products. As part of this, the applicant provides various types of crops, different coconut palm varieties, millets, and bio-diversity parks, different kinds of flowering and fruit plants. Also it includes different seminars in new methods in cashew farming, integrated farming system, rice breeding, different methods of biological production of agricultural products, biological methods in control of pets in agriculture, scientific methods of fertilization in coconut palms, spices cultivation, etc. 7.4. The applicant is a registered taxpayer under CGST and Kerala SGST Act 2017. They collected Rs. 13,20,460.00 in the form of ticket charges from the exhibition conducted and paid the GST part Rs. 201424.89/- through returns. Now, the applicant requested to pronounce the ruling as to whether the supply effected by them are taxable, since the programme is not intended for a revenue generation activity and it is purely accomplished for the benefit of farmers. 7.5. We have verified the establishment and constitution of the Kerala Agriculture University which revealed that it is a Public Universi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el, subject to such conditions as may be specified therein, with respect to- (a) the preparation of plans for economic development and social justice. (b) the implementation of schemes for economic development and social justice as may be entrusted to them including those in relation to the matters listed in the Eleventh schedule. 7.9. The functions entrusted to a Panchayat under the Eleventh Schedule of the Constitution are as under: 1. Agriculture, including agricultural extension. 2. Land Improvement, implementation of land reforms, land consolidation and soil conservation. 3. Minor Irrigation, water management and watershed development. 4. Animal husbandry, dairying and poultry. 5. Fisheries. 6. Social forestry and farm forestry. 7. Minor forest produce. 8. Small scale industries, including food processing industries. 9. Khadi, Village and Cottage industries. 10. Rural housing. 11. Drinking Water. 12. Fuel and fodder. 13. Roads, culverts, bridges, ferries, waterways and other means of Communication. 14. Rural electrification, including distribution of electricity. 15. Non-conventional energy sources. 16. Poverty alleviation programme. 17. Education, including primary and second ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... production of agricultural products, biological methods in control of pets in agriculture, scientific methods of fertilization in coconut palms, spices cultivation, etc. As part of the exhibition the applicant also provides practical training in different kinds of agricultural machineries, cashew apple processing, budding, grafting, etc. 7.13. The ticket charges collected by the applicant is for admission to the said Carnival. Thus it can be seen that the above activities provided in the Carnival by the applicant are the activities in relation to agriculture and its extension. As such, if the ticket charges collected by the applicant, a Governmental Authority, is exclusively meant for admissions to the aforementioned exhibitions in the Carnival which is in relation to the functions enlisted under Article 243G of the Constitution then only it is exempted from payment of GST by virtue of SI. No. 5 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended from time to time. However, as part of Carnival, if there are other activities which are not in relation to the functions enlisted under Article 243G of the Constitution including entertainment events such as stage ..... X X X X Extracts X X X X X X X X Extracts X X X X
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