Nandini Ashram Trust ., In re

Date: April 25, 2023

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Milind Kavatkar, Amit Mishra
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Subject Matter

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…

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…

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