AAR: Grants in aid to H.P Tourism Development Board by Govt. exempt from GST

Himachal Pradesh AAR holds that the amount credited in favour of H.P Tourism Development Board by the Department of Tourism, Govt. of H.P, as grant in aid or financial assistance is exempt from GST; Notes Applicant’s submission that the amount received by the Tourism Department, on account of license fee or other levies is simply credited in the account of Tourism Development Board and that the amount so received by the Board is not 'receipts' within the meaning of GST laws...