AAR: Seva services, prasadam supply, accomodation & lodging exempt, however, temple entry fees taxable

May 08,2020

Karnataka AAR rules that seva services, supply of prasadam, accommodation & lodging services to devotees & pilgrims in temples, registered as religious & charitable institution is exempt from GST; Holds that seva charges & sarshan charges are not liable to GST as per Entry No. 13 of Notification No. 12/2017-Central Tax (Rate); W.r.t. seva transaction, opines that such services are for religious ceremonies & poojas which are not in ...


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