Rent on Accommodation buildings located outside the boundaries of religious places are chargeable to GST

Last updated: 23 May 2023

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The Gujarat Authority for Advance Ruling (AAR) has determined that rental income from accommodation provided outside the boundaries of a religious place is subject to Goods and Services Tax (GST). The ruling, concerning M/s. Nandini Ashram Trust, clarified that the exemption for renting precincts of religious places does not extend to properties located off-site, even if managed by a religious trust. Consequently, the trust is liable to pay GST on room rents charged to pilgrims.

Court :
AAR Gujarat

Brief :
The AAR, Gujarat, in the matter of M/s. Nandini Ashram Trust [Advance Ruling no. GUJ/GAAR/R/2023/18 dated April 26, 2023] ruled that since the assessee was providing accommodation to pilgrims outside the boundary of the temple and the rooms rent charged was INR 1000 thus, the exemption sought was not available.

Citation :
Advance Ruling no. GUJ/GAAR/R/2023/18 dated April 26, 2023

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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