Correct Answer: Option **C**
Explanation:
Under Notification No. 12/2017-Central Tax (Rate), renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961, is exempt from GST.
However, this exemption does not apply to:
- Renting of rooms where charges are ₹ 1,000 or more per day.
- Renting of premises, community halls, kalyanmandapam, open area, or similar spaces where charges are ₹ 10,000 or more per day.
- Renting of shops or other spaces for business or commerce where charges are ₹ 10,000 or more per month.
Therefore, the renting of community halls, premises, kalyanmandapams, open areas, etc., remains exempt if the charges are less than ₹ 10,000 per day, which means the exemption applies up to ₹ 9,999 per day.
Hence, **Option C** is the correct answer.