GST exemption on residential religious or yoga programmes applies when the primary purpose is advancement of religion or spirituality. Where the primary and predominant activity, objective and purpose of a residential programme or camp by a religious or charitable trust is advancement of religion, spirituality or yoga, fees charged for participation, including charges that cover boarding and lodging, are exempt from GST; accommodation or food services provided primarily for consideration (including donations) and programmes of fitness or recreational nature are taxable.