No GST Under RCM on Honorarium Paid to Temple Board Members as They Are Not Directors: Kerala AAR

In re Travancore Devaswom Board (GST AAR Kerala) Kerala AAR Holds GST Applicable on Temple Auction Rights Due to Commercial Licensing Nature; GST Payable on Rights to Collect Temple Offerings Since Activity Treated as Supply of Services; Kerala AAR Rules Temple Board Is a Business Entity for GST Purposes Due to Revenue-Generating Activities; GST Exemption Allowed on Coconut Harvest Rights From Temple Lands as Agricultural Activity. The Kerala Authority for Advance Ruling (AAR) examined the GST implications of various activities undertaken by the Travancore Devaswom Board, a statutory body cons...