HP Tourism Development Board ., In re
Date: December 3, 2020
Subject Matter
Amount credited in favour of H.P Tourism Development Board by Department of Tourism, Govt. of H.P, as grant in aid is not taxable
Summary
Q) Whether the amount credited in favour of H.P Tourism Development Board by Department of Tourism, Govt. of H.P, as grant in aid or financial assistance is taxable or not? A) The HP Tourism Development Board fulfils the criterion laid down for the &…
1. The present application has been filed u/s 97 of Central Goods and Service Tax Act, 2017 and Himachal Pradesh Goods and Service Tax Act, 2017 by M/s HP Tourism Department Board, Shimla regarding taxability in respect of receipts being Grant in Aid (in the form of license fee), donations etc received from the Government of Himachal Pradesh for promotion of Tourism activities in the State. 2. At…