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TMI Blog2021 (12) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... the predominant object is not to do business but for advancement of religion - HELD THAT:- The applicant is a religious institution and is temporarily renting residential rooms for consideration and similarly they are also renting space for stalls for consideration. The understanding of the applicant is based on the pronouncement of Hon ble Apex Court of India in the case of Commissioner of sales tax Vs Sai publication fund [ 2002 (3) TMI 45 - SUPREME COURT ] wherein it was held that, where the main activity is not business, then any incidental or ancillary transaction, unless established by the revenue department to be an independent business transaction, will also be considered as charitable only and not business. Further it was also hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of ₹ 5,000/- for SGST and ₹ 5,000/- for CGST towards the fee for Advance Ruling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such as water, electricity, cot, bed, pillow, bedspread, Two Air Conditioned rooms, hall kitchen, One toilets and one bathroom. With cooking facility and No cleaning services. (Not charged given free of cost to the organizing members) (iii) Category-III, 2 BHK 437.70 Sq. Ft. including facilities such as water, electricity, cot, bed pillow, bedspread. Two rooms (One Air Conditioned room and another non air conditioned room), hall, kitchen, One toilets and one bathroom with cooking facility and No cleaning services (iv) Category-IV, 1 BHK Cottage 232.80 Sq. Ft including facilities such as water, electricity, cot, bed, pillow, bedspread, one Air Conditioned Bed rooms, hall, kitchen, rest room + toilet. With cooking facility and No cleaning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and contended as follows: 1. That they are a non-profit spiritual organization conducting religious camps across the country during 'Chaturmas' period. Such a camp was organized in the State of Telangana during the year 2020. 2. That in the course of organizing the camp they have rented temporary residential rooms to the devotees attending the camp and are desirous of clarifying the exigibility of GST on the consideration received from the attendees for supply of following services: a. Renting of temporary residential rooms. b. Renting of space for stalls. 3. Further, the authorized representatives have offered to withdraw question no's 4,5 & 6 as they are no more relevant because the supply of such services did not take place. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nture in the nature of trade, commerce etc., and therefore the Apex Court ruled in favour of the respondent M/s. Sai publication fund as eligible for exemption from tax. This case was distinguished by the Hon'ble Apex court of India while deciding the case of Cochin Port Trust vs. State of Kerala (2015) 80 VST 341 (SC) and held that the definition of dealer Under Section 2(viii) of the Kerala General Sales Tax Act, 1963 is wide and specifically includes persons who have effected sale or transfer of goods irrespective of the said sale or transfer being in course of business or not. Therefore, the dictum of the Hon'ble Apex Court in the case of M/s. Sai publication fund [2002]126 STC 288 (SC) was held not applicable to Cochin port trust case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where charges are one thousand rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month." Thus there are (2) Entries in the exemption notification 12/2017 pertaining to persons registered under Sec 12AA of the Income Tax Act. Whereas the Entry 1 is a general entry, the Entry 13 is a special entry covering renting of premises, rooms, shops etc., by a person registered under Sec 12AA of Income Tax Act. The (5) member constitut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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