Authority for Advance Ruling — Online booking of Pundit/Brahmins – The applicant is engaged into the business of assisting believers, followers and devotees to book pundit/Brahmins online for their religious ceremonies like pujas, abhisheks etc is Unregistered person (URD) under the ACT. The said service is being provided through applicant’s own website. The applicant hires various expert Pundits in order to provide services of religious ceremony like pujas, abhisheks etc. The applicant sought an advance ruling as to (i) whether exemption under Sr. No. 13 of Notification No. 12/2017 - CT (Rate) dated 28th June 2017 is applicable to him (ii) whether he is liable to get registered under Section 22/24 of the Act, 2017 (iii) If the Applicant is liable to pay GST, then on what value GST liability needs to be discharged, whether on the commission which he receives from pundits/website users or on the booking value received from website users.
Held that:- The Hon’ble Authority for Advance Ruling held negative in respect of question no. 1. In respect of question no. 2, held that as per the provisions of section 24 of ACT, the applicant, is covered under Electronic commerce operator, hence, liable to get registered. In respect of question no. 3, held that the Applicant is liable to pay GST on the value of commission received from website users/ Pundits, not for on total amount received.Sadashiv Anajee Shete  5 TAXLOK.COM 027 (AAR-Maharashtra)