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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST exemption on residential religious or yoga programmes applies when the primary purpose is advancement of religion or spirituality.</h1> 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.

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