Page 198 - GSTL_21st May 2020_Vol 36_Part 3

444 GST LAW TIMES [ Vol. 36
(2) Regarding question No. 2, the sales of prasadam by the applicant, is
exempt from tax as per Entry No. 98 of the Notification No. 2/2017-
Central Tax (Rate), dated 28-6-2017 and Entry No. 98 of Notification
(02/2017) No. FD 48 CSL 2017, dated 29-6-2017. But if goods other
than prasadam are sold, they would be liable to tax at appropriate
rates applicable to those goods.
(3) Regarding question No. 3, relating to renting of commercial shops,
the services are exempt if the rental value is less than Rs. 10,000-00
per month per shop as they are covered under the Entry No. 13 of
the Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017
and Entry No. 13 of the Notification (12/2017) No. FD 48 CSL 2017,
dated 29-6-2017. But if the rent per shop is more than Rs. 10,000-00
per month, the same would be liable to tax at 9% CGST under SAC
9972 under Entry No. 16 of Notification No. 11/2017-Central Tax
(Rate), dated 28-6-2017 and at 9% KGST under Entry No. 16 of Noti-
fication (11/2017) No. FD 48 CSL 2017, dated 29-6-2017.
(4) Regarding question No. 5 relating to providing of services of ac-
commodation to pilgrims where the charges are less than Rs. 1000
per day per room, the same is exempt vide Notification No.
12/2017-Central Tax (Rate), dated 28-6-2017 and Notification
(12/2017) No. FD 48 CSL 2017, dated 29-6-2017.
(5) Regarding question No. 6 relating to collection of seva charges and
question No. 7 relating to the collection of special darshan charges,
the same is exempt from CGST and KGST as they are not covered
under supply and also exempt as they are covered under Entry No.
13(a) of Notification No. 12/2017-Central Tax (Rate), dated
28-6-2017 and Notification (12/2017) No. FD 48 CSL 2017, dated
29-6-2017 respectively.
(6) Regarding question No. 9, relating to renting out Kalyana-
mandapams, the same is exempt from CGST and KGST, if the rental
is less than Rs. 10000-00 per day, as per Entry No. 13(b) of Notifica-
tion No. 12/2017-Central Tax (Rate), dated 28-6-2017 and Notifica-
tion (12/2017) No. FD 48 CSL 2017, dated 29-6-2017 respectively.
(7) Regarding question No. 11, relating to collecting of entry fees
providing access to the temple, the same is liable to tax at 9% under
CGST Act and at 9% under KGST Act, as per Entry 11(ii) of Notifi-
cation No. 11/2017-Central Tax (Rate), dated 28-6-2017 and Notifi-
cation (11/2017) No. FD 48 CSL 2017, dated 29-6-2017.
(8) Regarding question No. 12, relating to future tendering of the right
to collect charges and provide services, the same is liable to tax at
9% under CGST Act and at 9% under KGST Act as per Entry No. 35
of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 and
Notification (11/2017) No. FD 48 CSL 2017, dated 29-6-2017.

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GST LAW TIMES  21st May 2020  198