TaxTMI 
TaxTMI 
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?
GST Exemption - Dance coaching classes
02 Dec 2022 
6 Replies 
5353 Views Asked by
GST exemption for dance training: proprietorship may qualify as individual, but training services may be treated as taxable.
Debate centers on whether private dance coaching is exempt under Notification No. 12/2017: one position treats dance as an art and extends exemption to individuals and proprietorships (viewing proprietorship as identical to its proprietor), while another contends the exemption entry applies to specified trusts and that the provision for dance covers performance not instruction, so dance training is taxable. (AI Summary)
Debate centers on whether private dance coaching is exempt under Notification No. 12/2017: one position treats dance as an art and extends exemption to individuals and proprietorships (viewing proprietorship as identical to its proprietor), while another contends the exemption entry applies to specified trusts and that the provision for dance covers performance not instruction, so dance training is taxable. (AI Summary)