GST Exemption - Dance coaching classes

[Kaustubh Karandikar]

XYZ is conduction private classical dance training classes. Can he claim exemption from GST under Sr. No.80 of Notfn. No. 12/2017 viz. Services by way of training or coaching in recreational activities relating to arts or culture, by an individual which attracts ‘Nil’ GST?

AI Summary

Inquiry on GST Exemption for Private Dance Classes Under Notification No. 12/2017: Individual vs. Proprietorship Status XYZ is conducting private classical dance training classes and is inquiring about GST exemption under Notification No. 12/2017, which exempts services related to arts or culture. Amit Agrawal suggests that if XYZ is an individual, they may claim the exemption, as dance is considered an art. Kaustubh Karandikar clarifies that a proprietorship is treated as an individual for GST purposes. Further queries arise about hiring additional teachers and whether this affects the exemption status, and if other activities like piano teaching or painting qualify. Raghav Khandelwal notes that exemptions under Entry No. 80 apply to registered trusts, and dance training is taxable.