Levy GST on Supply of Services by a Baba a.k.a Spiritual or Religious Guru
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Today we have several Baba's a.k.a. Spiritual and Religious Gurus around us who provide teachings of life so called 'to bring mental enlightenment and spiritual benefit'. In the process ordinary people repose their 100% faith in them and blindly but impeccably serve them and their institutions/establishments without any consideration. They even donate their possessions in some cases.
However, it is found of late in more than one instance that these Baba's have been possessed of unlimited wealth in a very short span of time to the ignorance of everyone. And many of them are one's who have not renunciated their worldly possessions be it Motor Cars, Palatial properties, clothes, farms, shoes, servants, CC Camera, families etc. Baba Ram Rahim set up is a fantastic example of such kind.
Schedule-I to GST Law refer to certain 'activities to be treated as supply even if made without consideration'.
In the current environment it may be appropriate to bring supply of services by Baba's and other Spiritual and Religious Gurus into the list of activities in Schedule -I of the CGST Act , 2017. The Government may bring a notification to this effect.
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