No GST on entry fee collected from visitors/devotees/pilgrim by religious trusts

In re Shri Digamber Jain Sidhkut Chaityalaya Temple Trust (GST AAR Rajasthan) The Authority for Advance Ruling (AAR) in Rajasthan has addressed the issue of whether the entry fee collected by the Shri Digamber Jain Sidhkut Chaityalaya Temple Trust is taxable under the GST Act. This ruling sheds light on the taxation of entry fees for religious visits. 1. Background of the Applicant: The Shri Digamber Jain Sidhkut Chaityalaya Temple Trust, registered under Section 12AA of the Income Tax Act, is engaged in religious activities aimed at advancing the Jain religion. The trust collects entry fees f...