Liability to pay tax under GST registration - applicant provides ...

Accommodations for Ambaji Temple pilgrims subject to GST; no tax exemption as not within temple precincts per Sr. No. 13.

May 6, 2023

Case Laws     GST     AAR

Liability to pay tax under GST registration - applicant provides accommodation to pilgrims who visit the Ambaji Temple - On being asked whether the rooms of Nandini Ashram which they were renting to pilgrims is located in the precincts of the Ambaji Temple, he informed that it was not within the boundary of the temple. Going by the definition of precinct as mentioned above, it is emphatically clear that the applicant is not eligible for the benefit of Sr. No. 13 of the notification. - AAR

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