AAR : Facilitating/making available pundits for pujas using online platform, taxable, registration mandatory as E-commerce operator

Maharashtra AAR holds applicant engaged in business of assisting believers, followers and devotees to book Pundits/Brahmins online for their religious ceremonies like pujas, etc., not exempt under Sr. No. 13 of Notification No. 12/2017-Central Tax (Rate); Notes that applicant hires various pundits in order to provide services of religious ceremony to interested persons, whereas Notification covers services provided by a person who is conducting the religious ceremony; Referri...