Taxable supply or not - Entry fee collected from the visitors/ devotees/ pilgrim by the applicant -...

Taxable supply or not - Entry fee collected from the visitors/ devotees/ pilgrim by the applicant - Service provided i.e darshan/visit of Temple Hall - The Authority for Advance Ruling (AAR) acknowledges that the trust collects entry fees for providing darshan of Temple Hall, which constitutes a supply of service in the course or furtherance of business, thus falling under the scope of GST. However, the AAR concludes that the entry fee collected from visitors/devotees/pilgrims is exempt from GST under the provisions of Notification No. 12/2017, Central Tax (Rate), dated 28th June 2017. .....

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