Levy of GST — The applicant had sought advance ruling in respect of the following activities are liable to taxes or not narrated as under: “1. The Authority has floated tenders for collection of vehicle entry fees, which is an access to temple premises. The highest bidding was at Rs. 56,08,077-00. The Authority wants to know whether KGST/ CGST has to be collected on the said amount. 2. The Authority sells laddoos, kallu sakkare, Thirtha Prasada, Cloth bags, and other articles beginning from Rs. 5/- up to Rs. 100/-. Whether KGST / CGST has to be collected on the same. 3. The Authority has approximately 100 shops which are given on lease through auction. Once in a year the Authority conducts public auction and the highest bidder is permitted to run the shop for a year. Whether KGST / CGST has to be collected on the same. 4. The Authority also conducts e-procurement auction for the service of tonsuring the heads of the devotees. The highest bidder is given the right to collect fees for tonsuring the head. Whether KGST / CGST has to be collected on the tendered amount. 5. The Authority has 16 Cottages/ rooms with 242 rooms which are given on rent and collects “vasathi nidhi kanike”. The Kanike ranges between Rs. 130 and Rs. 750. Whether KGST / CGST has to be collected on the same. 6. The Authority collects seva fees and Utsava Fees ranging from Rs. 50/- to Rs. 15,000-00 which are in the nature of religious activities. Whether KGST / CGST has to be collected on the same. 7. The Authority also collects “Special Darshan Fees” of Rs. 100, Rs. 150, and Rs. 300 for darshan of Malai Mahadeshwara Swamy. Whether KGST / CGST has to be collected on the same. 8. The Authority runs one Kalyana Mandapa at Kollegal, in Chamarajanagar District. The right to collect service charges is through tender cum auction. The highest bidder is permitted to collect service charges. Whether KGST / CGST has to be collected on the same. 9. The Authority also runs a Kalyana Mantapa at M.M.Hills and the rent charged per day is at Rs. 5000-00. Whether KGST / CGST has to be collected on the same. 10. The Authority floats tenders for collection of Vahana Pooja in front of the temple. The highest bidder is given the right to collect the charges. Whether KGST / CGST has to be collected on the same. 11. The Authority is collecting vehicle entry fees which is an access to temple premises. Whether such collection of entry fee is liable to KGST / CGST may be clarified. 12. The Authority wants to float tenders for similar such activities in future. Whether the rights given on tender or auction is liable to CGST/ KGST may be clarified.” Held that— Regarding question no.1 and 4 services falling under SAC 9997 and taxable 18%. Regarding question no.2, the sales of prasadam by the applicant, is exempt from tax. Regarding question no.3, relating to renting of commercial shops, the services areexempt if the rental value is less than Rs. 10,000-00 per month per shop. But if the rent per shop is more than Rs. 10,000-00 per month, the samewould be liable to tax at 18% CGST under SAC 9972. Regarding question no.5 relating to providing of services of accommodation topilgrims where the charges are less than Rs. 1000 per day per room, the same is exempt. Regarding question no.6 relating to collection of seva charges and question no.7 relating to the collection of special darshan charges, the same is exempt from CGST. Regarding question no.9, relating to renting out Kalyanamandapams, the same is exempt from CGST, if the rental is less than Rs. 10000-00 per day. Regarding question no.11, relating to collecting of entry fees providing access to thetemple, the same is liable to tax at 18%. Regarding question no.12, relating to future tendering of the right to collect charges and provide services, the same is liable to tax at 18%. — Sri Malai Mahadeshwara Swamy Kshethra Development, In Re… [2020] 23 TAXLOK.COM 014 (AAR-Karnataka)