The application filed by the Applicant for advance ruling is disposed off as withdrawn.
Withdrawal of advance ruling application— The applicant is engaged in the business of selling Human Hair, which is offered by the devotees at various temples as ‘Harake Mudi’, on winning the bid carried out by such temples every year.
The applicant submits that he collects Rs. 10/- towards the cost of blade, soap etc., for tonsuring the head of the devotees at the temples and claims that the said amount is nothing but reimbursement of the cost of blade, soap etc., as the said amount is the only cost towards the said tonsure. In view of the above, the applicant has sought advance ruling in respect of the following questions:
1. Whether the above said Rs. 10 which is collected as re-imbursement of cost of blade, soap etc.,-collected for removing Mudi of the Devotees in a public place of worship is subject to GST?
2. If it is subjected to GST then is it supply of Goods or Supply of Service?
3. If it is a supply of Goods what is the rate of Tax? If it is supply of Service what is the rate of Tax (With HSN).
Held that— The application filed by the Applicant for advance ruling is disposed off as withdrawn.