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18% GST applies on Temple Hair Collection Licence Due to Commercial Activity
Case Law Details
- Case Name
- In re Chelliah Rangaraj (GST AAR Tamilnadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Tamilnadu, Advance Rulings
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In re Chelliah Rangaraj (GST AAR Tamilnadu)
In the matter concerning collection of human hair from Authority for Advance Ruling Tamil Nadu, the applicant, a registered person engaged in collecting human hair from Arulmigu Mariamman Temple, Samayapuram, challenged the levy of GST on the auction amount collected by the temple authorities for granting rights to collect human hair.
The applicant stated that the temple authorities, functioning under the Hindu Religious and Charitable Endowments (HR & CE) Department, conduct auctions for the activity of collecting human hair fro...
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