Charitable activities exemption under GST clarifies eligibility, defined activities, hostel treatment and limits on training exemptions. GST exempts services by entities registered for charitable purposes where the entity holds registration under Section 12AA of the Income tax Act and the services are by way of charitable activities as defined in the GST rate notification. The definition includes specified public health services, advancement of religion or yoga, educational and skill programmes for vulnerable groups, and environmental preservation. Clarifications limit the exemption's reach-hostel accommodation by trusts is not automatically charitable but may be exempt under declared tariff conditions; residential religious or yoga programmes require case specific taxability assessment. Separate provisions exempt government facilitated pilgrimage services by specified organisations and training in arts, culture or sports by charitable entities.