Held- The applicant, as a party to its contractual agreement with local Gram Panchayat, sets up plant for purification of drinking water through Reverse Osmosis (RO) and supplies the purified water to its registered beneficiaries in unpacked/unsealed manner through dispensers/mobile tankers at a price of ₹ 7 for 20 litres.

The exemption entry at sl. no. 99 of N/N. 02/2017 - Central Tax (Rate) dated 28.06.2017 excludes the following cat.....

Held - Regarding the sales of prasadam by the applicant, it is seen that the entry no. 98 of the Notification No.2/2017 -Central Tax (Rate) dated 28.06.2017 exempts the goods falling under “Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.”. It is very clear from the above, the items of prasadam sold by the applicant are exempt from GST. But if the applicant sells items other than edible items.....

Held - The incidental activity as per the appellant is that it sells various spiritual products such as books, audio CDs, DVDs, statutes, calendars etc. which are for the advancement of the religious objectives of the Trust. The books are based on the teachings of their Gurudev and the DVDs and CDs contain the religious pravachan, satsang, spiritual songs and bhajan for those who could not be personally present at the event.

The main act.....

Held - We find that the applicant in their submissions have stated that they sell various spiritual products (Annexure-6) such as Books, Audi CDs, DVDs, Statues and Calendars which are for advancement of religious teachings of Paramkarpalu Shrimad Rajchandra.

The applicant is engaged in Trade and Commerce by way of selling of goods and services and are very well covered under the definition of ‘business’ as given under Section 2(17) .....