Page 194 - GSTL_21st May 2020_Vol 36_Part 3

440 GST LAW TIMES [ Vol. 36
application for advance ruling as well as the submissions made by Sri Y.C.
Shivakumar, Advocate of the applicant during the personal hearing. We have
also considered the issues involved, on which advance ruling is sought by the
applicant, and relevant facts.
5.2 At the outset, we would like to make it clear that the provisions of
both the Central Goods and Services Tax Act, 2017 and the Karnataka Goods and
Services Tax Act, 2017 (hereinafter referred to as CGST Act, 2017 and KGST Act,
2017) are the same except for certain provisions. Therefore, unless a mention is
specifically made to such dissimilar provisions, a reference to the CGST Act
would also mean a reference to the corresponding similar provisions under the
KGST Act.
6. The questions posed before the Authority can be classified based on
the nature of the activity done by the applicant into the following categories :-
(a) Seva services which are in the form of worship and darshan of the
diety for which charges are collected by the applicant from the dev-
otees
(b) Sales of prasadam which are sold to the devotees by the applicant
(c) rental services of commercial premises
(d) Leasing of the right to deliver services for consideration
(e) rental services of accommodation
(f) leasing services of commercial premises
(g) services for providing access to the premises for vehicles
7. The question sought in the Serial Number 6 pertains to rendering of
the seva services by the applicant in the form of religious ceremony to devotes
who visits the temple and book the aforesaid pooja and seva services to deity by
depositing money consideration in the name of the applicant such as Maha Ru-
drabhisheka, Samrojyotsava, Panchakalasa Sametha Navarathna Keerita
Dharane, Ekavara Rudrabhisheka, Shiva Asthothara Bilvarchane, Shiva Sahasra
Bilvarchane, Panchamruta Abhisheka, Rudra Tripati, Namakarana, Ladu Seve,
Kajjaya Seve, Urottina Seve, Ganapathi Sankasta Chaturthi, Bangarada Rathotsa-
va, Belagina Vishesha Utsava, Hulivahana, Basava Vahana, Belli Keeritotsava,
Vidyuth Deepalankara, Dodda Sattige, Anna Brahmotsava Seve, Shravanamasa-
da Pandha Kalasa Sametha Navarathna Keerita Dharane, Sahasra
Kumbabhisheka, Sahasra Rudrabhisheka, Sahasra Vahanotsava, Laksha Bil-
varchane, Sharavana Masada Hulivahana, Shravana Masada Basava Vahana,
Shravana Masada Rudrakshi Vahana, Rudrabhisheka Second Pooja, Ladu Pra-
sada, Kallu Sakkare Prasada, Mishra Prasada, Thirtha Prasada, which are in the
form of religious ceremony. These are related to the question No. 6 of the appli-
cant. Further, the applicant is also collecting charges for special darshan facilities
to the devotees which is related to the issue No. 7.
7.1 With reference to taxability or otherwise of the above seva transac-
tions, it is seen that the services provided by the applicant under the category of
seva services are for religious ceremonies and poojas. Sub-section (1) of Section 7
of the CGST Act, 2017 reads as under :
“7. Scope of Supply. - (1) For the purposes of this Act, the expression
“supply” includes -
(a) all forms of supply of goods or services or both such as sale,
transfer, barter, exchange, license, rental, lease or disposal
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