GST payable on renting of temporary residential rooms to devotees

In re Acharya Shree Mahashraman Chaturmas Vyvastha Samiti (GST AAR Telangana)

Q1. Whether Applicant is liable to pay tax on renting of temporary residential rooms for consideration to the devotees and renting of space for shops and stalls for the purpose of religious programmers where the predominant object is not to do business but for advancement of religion?       

Ans 1: Liable to tax only if the room rent per day is Rs.1,000/- or more as per Entry 13 of Notification 12/2017.

Q2. Whether Applicant is liable to pay tax on renting of temporary residential rooms as per the following categories, to the devotees to stay for the purpose of religious programs where charges per room is less than one thousand per day, if answer to the question 1 is yes?

Ans 2: Not liable as enumerated at Entry 13

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