Levy of GST — The applicant is a religious charitable trust registered under Section 12 AA of the Income Tax Act, 1961 carrying out religious and charitable activities. The applicant is principally engaged in the field of spreading knowledge and advancement of Jain Dharma. It is registered under GST Act, 2017. The Applicant sought advance ruling in respect of levy of GST on the consideration received from the devotees on renting of temporary residential rooms and space for shops and stalls. Authority ruled out that the applicant is liable to pay tax in renting of temporary residential rooms for consideration to the devotees and renting of space for shops and stalls. — Acharya Shree Mahashraman Chaturmas Pravas Vyavastha Samiti Trust, In Re… [2019] 16 TAXLOK.COM 165 (AAR-Karnataka)