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The amount credited in favour of H.P Tourism Development Board by Department of Tourism, Govt. of H.P, as grant in aid or financial assistance is exempt under GST

Levy of GST— In the instant case, the applicant has been constituted under section 4 of The Himachal Pradesh Tourism Development Board & Registration Act, 2002. The main objective of the board is to promote and regulate the Tourism Activities in the State of Himachal Pradesh. The applicant submitted that the amount received by the Tourism Department, on account of license fee or other levies is s imply credited in the account of Tourism Development Board. The applicant is of the view that the amount so received by the Board is not ‘receipts’ with in the meaning of Goods and Service Tax Laws but purely a grant in aid by the Government to the Board as subsisting fund. The applicant has therefore requested to issue ruling in the matter whether the amount credited in favour of H.P Tourism Development Board by Department of Tourism, Govt. of H.P, as grant in aid or financial assistance is taxable or not? Held that— The Hp tourism development board fulfils the criterion laid down for the “Government entity” as per Notification No 32/2017- Central Tax (Rate) because it has been established by the Government with 100% control to carry out the function of promotion and regulation of tourism activities in the state. The amount credited in favour of H.P Tourism Development Board by Department of Tourism, Govt. of H.P, as grant in aid or financial assistance is exempt under GST as per Serial No 9C of Notification No 32/2017-Central Tax (Rate) dated 13th October, 2017.
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