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GST - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Levy of GST - renting of temporary residential rooms for ...


GST Applies to Religious Event Rentals Over Rs. 1,000 Per Day, Per Entry 13 of Notification 12/2017.

December 13, 2021

Case Laws     GST     AAR

Levy of GST - renting of temporary residential rooms for consideration to the devotees and renting of space for shops and stalls for the purpose of religious programmers where the predominant object is not to do business but for advancement of religion - Liable to tax only if the room rent per day is ₹ 1,000/- or more as per Entry 13 of Notification 12/2017. - AAR

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