Taxability on temple in case of rent his building

Dear Ravi
I could not Understand the query , can you clarify Rental Income of trust From where ???

As per Circular 66/40/2018 & 51 GST Flyer:

if charitable or religious trusts merely or primarily provide
accommodation or serve food and drinks against consideration in any form including
donation, such activities will be taxable & GST attracts .

AND

As per Notification 12/2018 CT (r), S.no.13

Services by charitable trust Under 12AA
in regard following will be Taxable
If
(i) renting of rooms where charges are
one thousand rupees or more per day;
(ii) renting of premises, community halls,
kalyanmandapam or open area, and the
like where charges are ten thousand
rupees or more per day;
(iii) renting of shops or other spaces for
business or commerce where charges are
ten thousand rupees or more per month