Auctioning for collection of vehicle entry fees for access to temple premises, auctioning of service of tonsuring heads of devotees, auctioning of right to collect service charges and auctioning of right to collect charges for vahana pooja are supply of services falling under SAC 9997 and are covered under Entry No. 35 of Notification No. 11/2017 – Central Tax (Rate), dated 28-6-2017 and are liable to CGST at rate of 9 per cent and 9 per cent SGST under KGST as per Entry No. 35 of Notification (11/2017) No. FD 48 CSL 2017, dated 29-6-2017