Travancore Devaswom Board ., In re
Date: March 3, 2026
Subject Matter
Devaswom Board's Commercial Rights Auctions are Taxable; Agricultural and Low-Value Rental Exempt.
Summary
The Authority for Advance Ruling, Kerala, held that many activities of the Travancore Devaswom Board, involving the auctioning of rights for collection of offerings, abandoned clothes, ritual performance, and management of public amenities, constitut…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. The applicant, M/s TRAVANCORE DEVASWOM BOARD is a Society/ Club/ Trust/ AOP having GSTIN 32AABTT5593J4Z2. 2. In this Ruling, a reference hereinafter to the provisions of the CGST Act, Rules or the notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules or the Notifications i…