GST Exemption Eligibility for Ticket Charges at Agricultural Exhibitions

Regional Agricultural Research Station (GST AAR Kerala) Introduction: The Authority for Advance Ruling (AAR) in Kerala has provided a crucial clarification regarding the applicability of GST on ticket charges for agricultural exhibitions. This ruling came in response to an application by the Regional Agricultural Research Station (RARS), Pilicode, Kasaragod, a pioneer institute under the Kerala Agricultural University. Detailed Analysis: RARS sought an advance ruling to determine if they could avail tax exemption under the GST Act for ticket charges collected during the “Farm Carnival 20...