Goa Government Clarifies GST Exemption for Religious and Spiritual Programs; Taxable if Including Non-Religious Activities.
The circular from the Government of Goa's Department of Commercial Taxes clarifies the applicability of GST on residential programs or camps conducted by religious and charitable trusts for advancing religion, spirituality, or yoga. Such services are exempt from GST if the primary purpose is religious or spiritual advancement, even if fees include boarding and lodging. However, if the services primarily involve accommodation, food, or non-religious activities like aerobics or dance classes, they are taxable. The circular advises that any difficulties in implementing these guidelines should be reported to the Commissioner of State Tax, Goa.
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