GST Exemptions for Tirumala Tirupati Devasthanam Explained

Overview of GST Exemptions for Tirumala Tirupati Devasthanam (TTD)

The Tirumala Tirupati Devasthanam (TTD) avails itself of several Goods and Services Tax (GST) exemptions, similar to other religious institutions. The key exemptions include:

• Supply of prasadam exempt from GST
• Conducting religious ceremonies without GST
• Renting of religious precincts under prescribed conditions

Conditions for Exemptions

These exemptions are limited to activities intrinsically connected to religious worship and its promotion. Any commercial activities undertaken by TTD remain subject to taxation.

Exemptions apply under the following conditions:

• Room rentals priced below ₹1,000 per day
• Venue rentals not exceeding ₹10,000 per day
• Shop rentals capped at ₹10,000 per month

It is important to note that despite these exemptions, TTD is obligated to pay GST on certain other taxable activities.

GST Contribution Over the Last Five Years

The GST collected from TTD over the previous five fiscal years is outlined below:

• 2024-25 (up to December 31, 2024): ₹36.28 crore
• 2023-24: ₹32.95 crore
• 2022-23: ₹32.15 crore
• 2021-22: ₹15.58 crore
• 2020-21: ₹14.70 crore

Detailed Exemption Conditions

1. Renting of Rooms: Daily charges must be below ₹1,000.
2. Venue Rentals: Charges must not exceed ₹10,000 per day for community halls, kalyanmandapams, or similar facilities.
3. Shop Rentals: Monthly charges must be under ₹10,000 for commercial spaces.

This thorough outline serves to inform devotees and the general public about the legal frameworks governing GST exemptions for TTD, as well as the financial contributions made by the institution over recent years.