Case LawAdvance Ruling No. KER/29/2023
Regional Agricultural Research Station ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- October 5, 2023
- Type:
- Advance Ruling
- Members:
- Rajeswari Nảir, Abdul Latheef
Subject
Ticket charges collected in relation to an agricultural exhibition are exempt from GST
ExemptionGovernment EntityGovernmental Authority
Summary
The case law revolves around a research center of the Kerala Agricultural University, which organized an agricultural exhibition called "Farm Carnival 2023-Saphalam." The purpose of the exhibition was to facilitate interaction between scien…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. Regional Agricultural Research Station, Pilicode, Kasaragod is a constituent institution of Kerala Agricultural University, headquartered at Mannuthy, Thrissur. It is the northern regional agricultural research station under the University and a pioneer institute started in 1916 under the British rule for coconut research and develo…