{"id":5480,"date":"2017-07-01T16:33:00","date_gmt":"2017-07-01T11:03:00","guid":{"rendered":""},"modified":"2017-07-01T16:33:00","modified_gmt":"2017-07-01T11:03:00","slug":"heading-9963-or-heading-9972-or-heading-9995-or-any-other-heading-of-section-9","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=5480","title":{"rendered":"Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9"},"content":{"rendered":"<p>Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9<br \/>Services &#8211; Exemption from GST<br \/>GST<br \/>Services by a person by way of-<br \/>\n (a) conduct of any religious ceremony;<br \/>\n (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under&nbsp;section 12AA&nbsp;76[or&nbsp;12AB]&nbsp;of the&nbsp;Income-tax Act, 1961&nbsp;(hereinafter referred to as the Income-tax Act) or a trust or an institution registered under&nbsp;sub clause (v) of clause (23C) of section 10&nbsp;of the Income-tax Act or a body or an authority covered under&nbsp;clause (23BBA) of section 10&nbsp;of the said&nbsp;Income-tax Act:<br \/>\n Provided that nothing contained<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/schedules?id=9547\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property;<br \/>\n&nbsp;<br \/>\n*************<br \/>\nNotes:<br \/>\nAs Amended vide&nbsp;Notification&nbsp;No. 07\/2021- Integrated Tax (Rate) dated 30-09-2021&nbsp;w.e.f. 01-10-2021, before it was read as,<br \/>\n&nbsp;<br \/>\nServices by a person by way of-<br \/>\n (a) conduct of any religious ceremony;<br \/>\n (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/schedules?id=9547\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9Services &#8211; Exemption from GSTGSTServices by a person by way of- (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=5480\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-5480","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5480","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5480"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5480\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5480"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5480"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5480"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}