Page 191 - GSTL_21st May 2020_Vol 36_Part 3

2020 ] IN RE : SRI MALAI MAHADESHWARA SWAMY KSHETHRA 437
(3) The Authority has approximately 100 shops which are given on
lease through auction. Once in a year the Authority conducts public
auction and the highest bidder is permitted to run the shop for a
year. Whether KGST/CGST has to be collected on the same.
(4) The Authority also conducts e-procurement auction for the service
of tonsuring the heads of the devotees. The highest bidder is given
the right to collect fees for tonsuring the head. Whether
KGST/CGST has to be collected on the tendered amount.
(5) The Authority has 16 Cottages/rooms with 242 rooms which are
given on rent and collects “vasathi nidhi kanike”. The Kanike rang-
es between Rs. 130 and Rs. 750. Whether KGST/CGST has to be col-
lected on the same.
(6) The Authority collects seva fees and Utsava Fees ranging from
Rs. 50/- to Rs. 15,000-00 which are in the nature of religious activi-
ties. Whether KGST/CGST has to be collected on the same.
(7) The Authority also collects “Special Darshan Fees” of Rs. 100, Rs.
150, and Rs. 300 for darshan of Malai Mahadeshwara Swamy.
Whether KGST/CGST has to be collected on the same.
(8) The Authority runs one Kalyana Mandapa at Kollegal, in Chamara-
janagar District. The right to collect service charges is through ten-
der cum auction. The highest bidder is permitted to collect service
charges. Whether KGST/CGST has to be collected on the same.
(9) The Authority also runs a Kalyana Mandapa at M.M.Hills and the
rent charged per day is at Rs. 5000-00. Whether KGST/CGST has to
be collected on the same.
(10) The Authority floats tenders for collection of Vahana Pooja in front
of the temple. The highest bidder is given the right to collect the
charges. Whether KGST/CGST has to be collected on the same.
(11) The Authority is collecting vehicle entry fees which is an access to
temple premises. Whether such collection of entry fee is liable to
KGST/CGST may be clarified.
(12) The Authority wants to float tenders for similar such activities in fu-
ture. Whether the rights given on tender or auction is liable to
CGST/KGST may be clarified.”
3. The applicant company furnishes some facts relevant to the stated
activity :
(a) The Applicant is constituted under the M.M. Hills Development
Authority Act, 2014, headed by the Chief Minister of Karnataka. The
said authority is also registered as a religious and charitable institu-
tion under Section 12AA of the Income-tax Act.
(b) It is pertinent to note that the applicant has been rendering various
Seva services and supplies Prasada items to the pilgrims in Sri Ma-
hadeshwara Swamy Temple at Male Mahadeshwara Hills. It also
rents out accommodations and other commercial places, either by
itself or sells off the rights to provide such services and in lieu of
this collects the money consideration.
GST LAW TIMES  21st May 2020  191