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2020 (5) TMI 220 - AAR - GSTLevy of KGST/ CGST - Various activities of temple - floatation of tender for collection of vehicle entry fees, which is an access to temple premises - Sales of prasadam - sale of laddoos, kallu sakkare, Thirtha Prasada, Cloth bags, and other articles - lease through auction of 100 shops - e-procurement auction for the service of tonsuring the heads of the devotees -16 Cottages/ rooms with 242 rooms which are given on rent and collects vasathi nidhi kanike - seva fees and Utsava Fees which are in the nature of religious activities - Special Darshan Fees for darshan of Malai Mahadeshwara Swamy - right to collect service charges - rent collected for running Kalyana Mantapa at M.M.Hills - tenders for collection of Vahana Pooja in front of the temple - vehicle entry fees - tenders for similar such activities in future. Auctioning for collection of vehicle entry fees - auctioning of service of tonsuring the heads of devotees - Auctioning of right to collect service charges - auctioning of the right to collect charges for vahana pooja - HELD THAT - These are supply of services falling under SAC 9997 and are covered under the entry no.35 of Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 and are liable to CGST at the rate of 9%. Similarly, they are also liable to tax at 9% under KGST under entry no.35 of Notification (11/2017) No. FD 48 CSL 2017 dated 29.06.2017. Sales of prasadam by the applicant - HELD THAT - The sale is exempt from tax as per entry no. 98 of the Notification No.2/2017 - Central Tax (Rate) dated 28.06.2017 and entry no.98 of Notification (02/2017) No. FD 48 CSL 2017 dated 29.06.2017. But if goods other than prasadam are sold, they would be liable to tax at appropriate rates applicable to those goods. Renting of commercial shops - HELD THAT - The services are exempt if the rental value is less than ₹ 10,000-00 per month per shop as they are covered under the entry no. 13 of the Notification No.12 /2017- Central Tax (Rate) dated 28.06.2017 and entry no.13 of the Notification (12/2017) No. FD 48 CSL 2017 dated 29.06.2017. But if the rent per shop is more than ₹ 10,000-00 per month, the same would be liable to tax at 9% CGST under SAC 9972 under entry no.16 of Notification No.11/2017- Central Tax (Rate) dated 28.06.2017 and at 9% KGST under entry no.16 of Notification (11/2017) No. FD 48 CSL 2017 dated 29.06.2017. Providing of services of accommodation to pilgrims - HELD THAT - The services of accommodation to pilgrims where the charges are less than ₹ 1000 per day per room, the same is exempt vide Notification No.12/2017 - Central Tax (Rate) dated 28.06.2017 and Notification (12/2017) No. FD 48 CSL 2017 dated 29.06.2017. Collection of seva charges - collection of special darshan charges - HELD THAT - The same is exempt from CGST and KGST as they are not covered under supply and also exempt as they are covered under entry no 13(a) of Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 and Notification (12/2017) No.FD 48 CSL 2017 dated 29.06.2017 respectively. Renting out Kalyanamandapams - HELD THAT - The same is exempt from CGST and KGST, if the rental is less than ₹ 10000-00 per day, as per entry no 13(b) of Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 and Notification (12/2017) No.FD 48 CSL 2017 dated 29.06.2017 respectively. Collecting of entry fees providing access to the temple - HELD THAT - The same is liable to tax at 9% under CGST Act and at 9% under KGST Act, as per entry 11(ii) of Notification No.11/2017- Central Tax (Rate) dated 28.06.2017 and Notification (11/2017) No. FD 48 CSL 2017 dated 29.06.2017. Future tendering of the right to collect charges and provide services - HELD THAT - The same is liable to tax at 9% under CGST Act and at 9% under KGST Act as per entry no.35 of Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 and Notification (11/2017) No. FD 48 CSL 2017 dated 29.06.2017.
Issues Involved:
1. Taxability of vehicle entry fees. 2. Taxability of sales of prasadam and other articles. 3. Taxability of leasing commercial shops. 4. Taxability of tonsuring services. 5. Taxability of accommodation services. 6. Taxability of seva and utsava fees. 7. Taxability of special darshan fees. 8. Taxability of Kalyana Mandapa services. 9. Taxability of Vahana Pooja services. 10. Taxability of vehicle entry fees. 11. Taxability of future similar activities through tender or auction. Detailed Analysis: 1. Vehicle Entry Fees: The applicant transfers the right to collect vehicle entry fees through auction. This activity is classified under SAC 9997 and is covered under entry no.35 of Notification No.11/2017-Central Tax (Rate) dated 28.06.2017, liable to CGST at 9% and similarly under KGST. 2. Sales of Prasadam and Other Articles: Sales of prasadam are exempt from tax under entry no. 98 of Notification No.2/2017 - Central Tax (Rate) dated 28.06.2017. However, sales of non-prasadam items like cloth bags are taxable at appropriate rates. 3. Leasing Commercial Shops: Leasing of commercial shops is exempt if the rental value is less than ?10,000 per month per shop under entry no.13 of Notification No.12/2017- Central Tax (Rate) dated 28.06.2017. If the rent exceeds ?10,000 per month, it is taxable at 9% CGST and 9% KGST under SAC 9972. 4. Tonsuring Services: The right to collect fees for tonsuring services is transferred through auction. This is classified under SAC 9997, covered under entry no.35 of Notification No.11/2017-Central Tax (Rate) dated 28.06.2017, liable to CGST at 9% and similarly under KGST. 5. Accommodation Services: Accommodation services provided to pilgrims with charges less than ?1,000 per day per room are exempt under Notification No.12/2017 - Central Tax (Rate) dated 28.06.2017. 6. Seva and Utsava Fees: Seva services for religious ceremonies and poojas are not considered a supply under Section 7 of the CGST Act, 2017, and are exempt from tax as per entry no.13 of Notification No.12/2017- Central Tax (Rate) dated 28.06.2017. 7. Special Darshan Fees: Special darshan fees are exempt from CGST and KGST as they are not considered a supply and fall under entry no.13 of Notification No.12/2017- Central Tax (Rate) dated 28.06.2017. 8. Kalyana Mandapa Services: Renting Kalyana Mandapams is exempt from CGST and KGST if the rental is less than ?10,000 per day, as per entry no.13 of Notification No.12/2017- Central Tax (Rate) dated 28.06.2017. 9. Vahana Pooja Services: The right to collect charges for Vahana Pooja is transferred through auction, classified under SAC 9997 and covered under entry no.35 of Notification No.11/2017-Central Tax (Rate) dated 28.06.2017, liable to CGST at 9% and similarly under KGST. 10. Vehicle Entry Fees: Direct collection of vehicle entry fees by the applicant is taxable at 9% under CGST and 9% under KGST as per entry 11(ii) of Notification No.11/2017- Central Tax (Rate) dated 28.06.2017. 11. Future Similar Activities: Future tendering of the right to collect charges and provide services is taxable at 9% under CGST and 9% under KGST as per entry no.35 of Notification No.11/2017-Central Tax (Rate) dated 28.06.2017. Rulings: 1. Auctioning for vehicle entry fees, tonsuring services, service charges, and Vahana Pooja are taxable under SAC 9997 at 9% CGST and 9% KGST. 2. Sales of prasadam are exempt, while non-prasadam items are taxable at appropriate rates. 3. Leasing commercial shops is exempt if rent is below ?10,000 per month; otherwise, it is taxable at 9% CGST and 9% KGST. 4. Accommodation services below ?1,000 per day per room are exempt. 5. Seva and special darshan fees are exempt as they are not considered a supply. 6. Renting Kalyana Mandapams is exempt if rent is below ?10,000 per day. 7. Direct collection of vehicle entry fees is taxable at 9% CGST and 9% KGST. 8. Future similar activities through tender or auction are taxable at 9% CGST and 9% KGST.
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