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    <description>Where the primary and predominant activity, objective and purpose of a residential programme or camp by a religious or charitable trust is advancement of religion, spirituality or yoga, fees charged for participation, including charges that cover boarding and lodging, are exempt from GST; accommodation or food services provided primarily for consideration (including donations) and programmes of fitness or recreational nature are taxable.</description>
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      <description>Where the primary and predominant activity, objective and purpose of a residential programme or camp by a religious or charitable trust is advancement of religion, spirituality or yoga, fees charged for participation, including charges that cover boarding and lodging, are exempt from GST; accommodation or food services provided primarily for consideration (including donations) and programmes of fitness or recreational nature are taxable.</description>
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