Case LawGUJ/GAAR/R/2023/18
Nandini Ashram Trust ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- April 25, 2023
- Type:
- Advance Ruling
- Members:
- Milind Kavatkar, Amit Mishra
Subject
No GST exemption on accommodation to pilgrims outside religious place by charitable trust
Exemption
Summary
The applicant is a registered trust under the Bombay Charitable Trust Act providing accommodation to pilgrims who visit Ambaji Temple for which they charge room rent at Rs. 1000 per day. The applicant seeks exemption from CGST under the notification…
Judgement
Brief facts: Nandini Ashram Trust, 207, Sakar 5, B/h Natraj Cinema, Ashram Road, Ahmedabad, Gujarat 380 009 [for short -‘applicant’] is registered under GST and their GSTIN is 24AAATN8773B2ZL. 2. The applicant is engaged in providing a wide range of professional consulting services viz architecture, engineering (MEPF), planning, urban design, landscape, sustainability, research and art…