Where entry fee being collected by applicant from visitors/devotees/pilgrims, is covered under charitable activities relating to advancement, therefore, benefit of this Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017 in terms of Serial No. 1 is available to them; applicant is not required to pay any tax under GST Act – Shri Digamber Jain Sidhkut Chaityalaya Temple Trust, In re – [2024] 162 taxmann.com 291 (AAR- RAJASTHAN)