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TMI Blog2024 (5) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... and provide insight into principles of Jainism and teachings of the Thirthankar to the visitors, which can be considered as advancement of religion, the benefit of this Notification No. 12/2017-CT (Rate) dated 28.06.2017 in term of Serial No. 1 is available to them and the applicant is not required to pay any Tax under GST Act. The entry fee, being collected by the applicant from the visitors/devotees/pilgrims, is covered under charitable activities relating to advancement of religion which is not taxable under the provisions of GST Act, 2017. - MAHIPAL SINGH AND MAHESH KUMAR GOWLA, MEMBER Present for the Applicant : Shri Sanjeev Jain, CA Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. Note 2: At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act 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 referenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es relating to- a) Public Health b) Advancement of Religion, Spirituality or Yoga c) Advancement of Educational Programs/Skill Development d) Preservation of Environment including watershed, forest wildlife. 4) The trust is created by the applicant for the purpose of advancement of Jain religion. Temple is built in honor of Lord Rishabdev, first of the 24 Tirthankars. In the temple five great and auspicious events of the Lord Rishabdev called Panchkalyanak (conception, birth, renunciation, attainment of omniscience and salvation) have been exhibited by means of models which are all pasted with gold leaf. Temple hall containing golden models of Sumeru Parwat with 13 continents and golden city of Ayodhya and Prayag including model of procession around the city of Ayodhya with walls and room decorated with mirrors, paintings and vimans hung in the hall. The whole structure of the temple was constructed in accordance with the description contained in Adi Purana and constituted for the purpose of organizing the various religious ceremonies in accordance with the Digamber Jain religion and to proper upkeep and management of the various Upkarans (article's) Ratha' etc. Temple cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t into the principle.', of Jainism and teachings of Lord Rishabhdev. 6. Sample copy of the booklet containing pictorial description and write-up, which is used to educate the visitors and describe the fundamentals of Jainism and preachings of Jain Tirthankaras. 7. Hence the entry fee collected from the' devotee / pilgrims / visitors is exempt under the Goods and Service Tax Act, because the activities of the trust are being carried out for the purpose of advancement of religion and it is having registration u/s 12AA of the Income tax Act, 1961. These activities are covered under the definition of Charitable Activities (advancement of religion) and exempt from GST as per Entry No 1 of the referred notification. C. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT :- 1. Whether the entry fee collected from the visitors/devotees/pilgrim by the applicant is taxable supply under GST Act? D. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 16.11.2023 and 01.01.2024. Shri Sanjeev Jain CA, Authorized Representative appeared for personal hearing. He reiterated the submission already made in written submission and also wants to submit some additional docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it, (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or-benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; (h) activities of a race club including by way of totalizer or a license to book maker or activities of a licensed book maker in such club; and (i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities; 6) In view of the above definition, we find that sewa service provided i.e darshan/visit of Temple Hall by the applicant is in the ..... 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