Page 190 - GSTL_21st May 2020_Vol 36_Part 3

436 GST LAW TIMES [ Vol. 36
No. 16 of Notification (11/2017) No. FD 48 CSL 2017 - Services of providing ac-
commodation to pilgrims - Exempted if charges less than ` 1000 per day per
room vide Notification No. 12/2017-C.T. (Rate) and Notification (12/2017) No.
FD 48 CSL 2017 - Renting out of Kalyanamandapams - Rented out by charita-
ble trust - Exempted from CGST and KGST, if rental less than ` 10,000 per day
in terms of Serial No. 13(b) of Notification No. 12/2017-C.T. (Rate) and Notifi-
cation (12/2017) No. FD 48 CSL 2017. [paras 8.1, 11, 12, 15]
Seva charges - Supply of services - Collection of seva charges and col-
lection of special darshan charges - Seva services are not in course or further-
ance of business - Not covered under scope of supply - Services exempted in
terms of Serial No. 13(a) of Notification No. 12/2017-C.T. (Rate) and Notifica-
tion (12/2017) No. FD 48 CSL 2017 - Section 7 of Central Goods and Services
Tax Act, 2017. [paras 7.2, 15]
Temple entry fee - Collection of entry fees/charges - Fee charge for
providing access to temple - Access as provided to temple premises and not to
road or bridge - Activity to liable to tax at 9% under CGST and at 9% under
KGST, as per Serial No. 11(ii) of Notification No. 11/2017-C.T. (Rate) and Noti-
fication (11/2017) No. FD 48 CSL 2017 - Section 7 of Central Goods and Services
Tax Act, 2017. [paras 13, 15]
Tender for right to collect charges and provide services - Transfer of
right to provide services against consideration to be received by acceptor, for
consideration - Provision of particular service and transfer of right to perform
service are different and these transfers of rights to collect consideration for
particular service by recipient of contract given by assessee would be supply
of services falling under SAC 9997 - Liable to tax at 9% under CGST and at 9%
under KGST as Serial No. 35 of Notification No. 11/2017-C.T. (Rate) and Noti-
fication (11/2017) No. FD 48 CSL 2017 - Section 7 of Central Goods and Services
Tax Act, 2017. [paras 14, 15]
Ruling partly in favour of assessee
REPRESENTED BY : Shri Y.C. Shivakumar, Advocate, for the Assessee.
[Order]. - M/s. Sri Malai Mahadeshwara Swamy Kshethra Development
Authority, MM Temple Building, MM Hills, Sankama Nilaya Road, MM Hills
Road, Chamarajanagar-571490 (hereinafter called “the applicant”), having
GSTIN Number 29AABCI1411R1ZD, has filed an application for Advance Ruling
under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 &
Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM
GST ARA-01 discharging the fee of Rs. 5,000-00 each under the CGST Act and the
KGST Act.
2. The Applicant is registered under provisions of the Goods and Ser-
vices [Tax] Act, 2017. The applicant had sought advance ruling in respect of the
following activities are liable to taxes or not narrated as under :
“(1) The Authority has floated tenders for collection of vehicle entry
fees, which is an access to temple premises. The highest bidding
was at Rs. 56,08,077-00. The Authority wants to know whether
KGST/CGST has to be collected on the said amount.
(2) The Authority sells laddoos, kallu sakkare, Thirtha Prasada, Cloth
bags, and other articles beginning from Rs. 5/- up to Rs. 100/-.
Whether KGST/CGST has to be collected on the same.

GST LAW TIMES  21st May 2020  190