TaxTMI Login
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
TaxTMI 
Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>GST Clarification: Exemption for Religious Programs by Section 12AA Entities; Tax Applies to Accommodation-Focused Services.</h1> The circular clarifies the applicability of GST on residential programs or camps organized by religious and charitable trusts for the advancement of religion, spirituality, or yoga. Services provided by entities registered under Section 12AA of the Income Tax Act, 1961, for these purposes are exempt from GST, including fees covering lodging and boarding, as long as the primary objective is religious or spiritual advancement. However, if the primary activity is accommodation or serving food and drinks for a fee, these services are taxable. Activities like fitness camps or classes in aerobics, dance, or music are also taxable.
TaxTMI 
