Services like tonsuring heads of devotees at temples to attract GST

The Authority for Advance Ruling in Karnataka has issued a ruling that states that certain services at temples will attract GST. This includes services like tonsuring the heads of devotees, vahana pooja or even for the entry of a vehicle. The applicant, Sri Malai Mahadeshwara Swamy Kshethra Development Authority, sought an advance ruling to understand better what was classified as a supply of services under operations at a temple. The AAR ruled that the auctioning for collection of vehicle entry fees, auctioning of service of tonsuring the heads of devotees, auctioning of right to collect service charges and auctioning off the right to collect charges for vahana pooja are a supply of services and hence are liable to 18% GST. However, the sale of prasadam by the applicant is exempt from tax, but if goods other than prasadam are sold, they would be liable to tax at appropriate rates applicable to those goods.