Chelliah Rangaraj ., In re
Date: May 4, 2026
Subject Matter
Temple's Licensing Activity for Human Hair Collection Constitutes Taxable Supply of Service
Summary
The Authority for Advance Ruling (AAR) admitted the application and ruled that the auction amount collected by temple authorities for licensing the collection of human hair constitutes a taxable supply of service under Section 7 of the CGST Act, 2017…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING TAMILNADU M/s. Rangaraj, No. 13/7, Merkuratha Veethi, Samayapuram, Mannchanallur T. K, Tiruchirappalli District – 621 112 (hereinafter called as the “Applicant”) are registered under the GST Act with GSTIN 334DFPR7208B1ZW. The applicant, is a registered person engaged in collection of human hair from Arulmigu. Mariamman Temple, Samayapuram, Tiruchi…