Case Law Details
In re HP Tourism Development Board (GST AAR Himachal Pradesh)
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.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, HIMACHAL PRADESH
1. The present application has been filed u/s 97 of Central Goods and Service Tax Act, 2017 and Himachal Pradesh Goods and Service Tax Act, 2017 by M/s HP Tourism Department Board, Shimla regarding taxability in respect of receipts being Grant in Aid (in the form of license fee), donations etc received from the Government of Himachal Pradesh for promotion of Tourism activities in the State.
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