Page 189 - GSTL_21st May 2020_Vol 36_Part 3

2020 ] IN RE : SRI MALAI MAHADESHWARA SWAMY KSHETHRA 435
16. Regarding the applicability of tax based on the contention of the
applicant that the entire service is provided outside India, the same is verified.
The issue involves the determination of the place of supply which is outside the
mandate provided to this Authority and hence no discussion is made on this is-
sue.
17. In view of the foregoing, we rule as follows :
RULING
(1) The services of HLA Typing received by DKMS BMST Foundation
India from the overseas laboratory is covered under the definition
of “health care services by a clinical establishment” and thereby is
exempted from IGST leviable thereon and accordingly not taxable
in the hands of the applicant under reverse charge mechanism.
(2) The applicant is not liable to pay Integrated Goods and Services Tax
on the testing services performed by the overseas laboratory outside
India on the Human Buccal Swabs sent by DKMS BMST from India
and is already answered in para 1 above.

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2020 (36) G.S.T.L. 435 (A.A.R. - GST - Kar.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
KARNATAKA
Dr. M.P. Ravi Prasad, Member (State Tax) and Shri Mashhood Ur Rehman
Farooqui, Member (Central Tax)
IN RE : SRI MALAI MAHADESHWARA SWAMY KSHETHRA
IN RE : SRI MALAI MAHADESHWARA SWAMY KSHETHRA
DEVELOPMENT AUTHORITY
IN RE : SRI MALAI MAHADESHWARA SWAMY KSHETHRA
Advance Ruling No. KAR ADRG 29/2020, dated 28-4-2020
Supply of service - Auction for collection of vehicle entry fees/service
of tonsuring heads of devotees/right to collect service charges/right to collect
charges for vahana pooja - All covered as supply of services falling under SAC
9997 - Liable to GST in term of Serial No. 35 of Notification No. 11/2017-C.T.
(Rate) at 9% under CGST and at 9% under KGST in terms of Serial No. 35 of
Notification (11/2017) No. FD 48 CSL 2017 - Section 7 of Central Goods and
Services Tax Act, 2017. [paras 10, 15]
Prasadam sold by religious place - Exempted from tax as per Serial No.
98 of Notification No. 2/2017-C.T. (Rate) and Serial No. 98 of Notification
(02/2017) No. FD 48 CSL 2017 - Sale of goods other than prasadam like cloth
bags, and other articles liable to tax at appropriate rates applicable to those
goods. [paras 9, 15]
Renting of precincts of religious place - Renting of commercial shops -
Services exempt if rental value less than ` 10,000 per month per shop in terms
Serial No. 13 of Notification No. 12/2017-C.T. (Rate) and Serial No. 13 of Noti-
fication (12/2017) No. FD 48 CSL 2017 - If rent per shop more than ` 10,000 per
month, same would be liable to tax at 9% CGST under SAC 9972 under Serial
No. 16 of Notification No. 11/2017-C.T. (Rate) and at 9% KGST under Serial
GST LAW TIMES  21st May 2020  189