GST exemption for religious and yoga residential programmes applies when primary purpose is spiritual advancement, otherwise services are taxable. Fees charged by entities registered under Section 12AA for participation in residential programmes or camps meant for advancement of religion, spirituality or yoga, including amounts covering lodging and boarding, are exempt where the primary and predominant purpose is advancement of religion, spirituality or yoga; provision of accommodation or food primarily for consideration and activities like fitness, aerobics, dance or music are taxable.
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.
GST exemption for religious and yoga residential programmes applies when primary purpose is spiritual advancement, otherwise services are taxable.
Fees charged by entities registered under Section 12AA for participation in residential programmes or camps meant for advancement of religion, spirituality or yoga, including amounts covering lodging and boarding, are exempt where the primary and predominant purpose is advancement of religion, spirituality or yoga; provision of accommodation or food primarily for consideration and activities like fitness, aerobics, dance or music are taxable.
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