Religious services exemption protects conduct of religious ceremonies and renting of precincts below specified rent thresholds. Services by way of conduct of any religious ceremony are exempt from GST without additional conditions. Renting of precincts of a religious place meant for the general public is exempt when the place is owned or managed by specified charitable or religious trusts, but the renting exemption is unavailable where rents meet or exceed stated thresholds for rooms, halls/premises/open areas or shops and business spaces. 'Religious place,' 'general public' and 'precincts' are interpreted by reference to notification guidance and administrative clarification.