The Himachal Pradesh Authority of Advance Ruling (AAR) ruled that there will be no GST charged on the amount given to the HP Tourism Development Board through Govt. of H.P., as allowed in assistance or financial support.
The petitioner is the owner of the HP tourism development board which is built under section 4 of the Himachal Pradesh tourism development board and Registration Act, 2002. The major target of the board is to encourage and control the activities of tourism inside Himachal Pradesh.
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The petitioner has given the statement that the Himachal Pradesh government and Tourism council have agreed to credit the accounts to the tourism development instead of providing the swift functioning of the board.
On the receipt, the amount was credited from the sale of publicity material or literature books, parking lot fees and public places of utility built by the Tourism Department, Adventure sports fee along with heli-skiing and paragliding fee, etc. 25% is to be furnished through the tourism development department via their resources such as donations obtained for tourism promotion/ development as well as the yearly license fee and the fee is taken on the success of the council via BOOT/BOT primary project.
On the problem of whether the amount credited in the goodwill of HP tourism development board through the Department of Tourism, Govt. of H.P, as an allowance in support or financial help is to be taxed or not.
On 13th October 2017, the two Authority for Advance Ruling (AAR) 
