GST exemption for religious and yoga residential programmes applies when the primary purpose is advancement; otherwise services are taxable. Services by entities registered under Section 12AA for advancement of religion, spirituality or yoga are exempt from GST; residential programmes or camps charging fees that include boarding and lodging are exempt so long as the primary and predominant purpose is advancement of religion, spirituality or yoga. By contrast, where trusts primarily provide accommodation or food for consideration (including donations), or where activities are essentially fitness, aerobics, dance, music or similar secular classes, those services 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 the primary purpose is advancement; otherwise services are taxable.
Services by entities registered under Section 12AA for advancement of religion, spirituality or yoga are exempt from GST; residential programmes or camps charging fees that include boarding and lodging are exempt so long as the primary and predominant purpose is advancement of religion, spirituality or yoga. By contrast, where trusts primarily provide accommodation or food for consideration (including donations), or where activities are essentially fitness, aerobics, dance, music or similar secular classes, those services are taxable.
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