GST exemption for residential religious and yoga programmes applies when the primary purpose is advancement of religion or spirituality. GST exemption applies to services by religious and charitable trusts for the advancement of religion, spirituality or yoga where fees, including boarding and lodging, are charged as part of a programme whose primary and predominant purpose is advancement of religion, spirituality or yoga. By contrast, provision of accommodation or food for consideration, or secular activities such as fitness, aerobics, dance or music classes, will be 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 residential religious and yoga programmes applies when the primary purpose is advancement of religion or spirituality.
GST exemption applies to services by religious and charitable trusts for the advancement of religion, spirituality or yoga where fees, including boarding and lodging, are charged as part of a programme whose primary and predominant purpose is advancement of religion, spirituality or yoga. By contrast, provision of accommodation or food for consideration, or secular activities such as fitness, aerobics, dance or music classes, will be taxable.
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