Sri Malai Mahadeshwara Swamy Kshethra Development Authority ., In re

Date: April 28, 2020

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Ravi Prasad, Mashhood Farooqui
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Subject Matter

Auctioning of the right to collect charges for 'Vahana Pooja' attracts 18% GST under SAC 9997

Supply

Summary

The liability to pay GST by Sri Malai Mahadeshwara Swamy Kshethra Development Authority on the various activities provided by it to the devotees is as below. 1. Auctioning for collection of vehicle entry fees, auctioning of service of tonsuring the h…

1. 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…

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