Page 196 - GSTL_21st May 2020_Vol 36_Part 3

442 GST LAW TIMES [ Vol. 36
gahs, etc.”. It is very clear from the above, the items of prasadam sold by the ap-
plicant are exempt from GST. But if the applicant sells items other than edible
items falling under HSN 2106, like cloth bags, and other articles, then such goods
are liable to tax at the appropriate rates as they do not form part of prasadam.
10. Regarding the question No. 1 related to the auctioning for collection
of vehicle entry fees, question No. 4 related to auctioning of service of tonsuring
the heads of devotees, question No. 8 related to the auctioning of right to collect
service charges and question No. 10 related to auctioning of the right to collect
charges for vahana pooja, it is seen that in all of them, the applicant is transfer-
ring the right to provide certain services for a consideration and is not itself
providing the services. These are supply of services falling under SAC 9997 and
are covered under the Entry No. 35 of Notification No. 11/2017-Central Tax
(Rate), dated 28-6-2017 and are liable to CGST at the rate of 9%.
11. Regarding the question No. 3 relating to leasing out of commercial
shops, the same is examined and the Entry No. 13 of Notification No. 12/2017-
Central Tax (Rate), dated 28-6-2017 reads as under :

13. Heading 9963 Services by a person by way of -
or Heading (a) conduct of any religious ceremony;
9972 or (b) renting of precincts of a religious
Heading 9995 place meant for general public,
or any other owned and managed by an entity
Heading of registered as a charitable or religious
Section 9 trust under section 12AA of the In-
come Tax Act, 1961 or a trust or an
institution registered under sub-
clause (v) of clause (23C) of section
10 of the Income Tax Act or a body
or an authority covered under
clause (23BBA) of section 10 of the
said Income Tax Act :
Provided that nothing contained in entry
(b) of this exemption shall apply to, -
(i) Renting of rooms where charges are
one thousand rupees or more per
day
(ii) Renting of premises, community
halls, kalyanamandapam or open
area, and the like where charges are
ten thousand rupees or more per
day;
(iii) Renting of shops or other spaces for
business or commerce where charg-
es are ten thousand rupees or more
per month

The same is examined and found that the applicant is charitable or religious trust
under Section 12AA of the Income Tax Act and is providing shops for business
and collecting rent by auctioning the same for a year. In case if the rent for such
shops falls below Rs. 10,000-00 per month, then such rentals are covered under
the Entry No. 13 of the Notification No. 12/2017-Central Tax (Rate), dated 28-6-
GST LAW TIMES  21st May 2020  196