{"id":75805,"date":"2026-05-28T08:21:38","date_gmt":"2026-05-28T08:21:38","guid":{"rendered":""},"modified":"2026-05-28T08:21:38","modified_gmt":"2026-05-28T08:21:38","slug":"gst-on-temple-licence-to-collect-human-hair-held-taxable-as-a-service-goods-exemption-did-not-apply","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75805","title":{"rendered":"GST on temple licence to collect human hair held taxable as a service; goods exemption did not apply."},"content":{"rendered":"<p>GST on temple licence to collect human hair held taxable as a service; goods exemption did not apply.<br \/>Case-Laws<br \/>GST<br \/>AAR admitted a registered recipient&#39;s advance ruling application, relying on Calcutta HC authority that a registered person can seek ruling on merits. It held that the temple&#39;s grant of licence to collect human hair from its premises was a separate commercial arrangement, distinct from devotees&#39; religious tonsuring, and constituted a supply of service under GST because the temple transferred a right for consideration in the course of business. The exemption for human hair as goods did not apply because the transaction was not a sale of goods but a licensed service. The question whether the temple was business premises was not answered as it fell outside the limited scope of advance ruling jurisdiction.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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\/highlights?id=100216\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST on temple licence to collect human hair held taxable as a service; goods exemption did not apply.Case-LawsGSTAAR admitted a registered recipient&#8217;s advance ruling application, relying on Calcutta HC authority that a registered person can seek ruling&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75805","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75805","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=75805"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75805\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75805"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75805"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}