Collection of Entry Fee for Temple Hall Exempt from GST: AAR Rajasthan

 

The applicant was engaged in religious activities aimed at advancing Jain religion and trust collected entry fees from visitors for maintaining temple and promoting Jainism. It filed an application for advance ruling to determine whether entry fee collected from visitors/devotees/pilgrim by applicant would be taxable supply under GST.

The Rajasthan AAR HELD as follows-
Notification No.12/2017-CT(Rate) exempts services provided by Section 12AA registered entities for charitable activities from GST.The entry fee qualifies as an exempt charitable activity because it promotes religious advancement .The entry fee is a supply of service under the GST Act because it is provided in the course of furthering the trust’s business.

The entry fee collected from visitors/devotees/pilgrim by the applicant is covered under charitable activities relating to advancement of religion, hence are not covered under GST Act, 2017.

The copy of the order as under: