https://www.taxtmi.com/circulars?id=62344 Services by entities registered under Section 12AA for advancement of religion, spirituality or yoga are exempt from GST; residential programmes or camps charging fees that include boarding and lodging are exempt so long as the primary and predominant purpose is advancement of religion, spirituality or yoga. By contrast, where trusts primarily provide accommodation or food for consideration (including donations), or where activities are essentially fitness, aerobics, dance, music or similar secular classes, those services are taxable. en-us Wed, 13 Mar 2019 00:00:00 +0530 Sat, 14 Sep 2019 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62344 Services by entities registered under Section 12AA for advancement of religion, spirituality or yoga are exempt from GST; residential programmes or camps charging fees that include boarding and lodging are exempt so long as the primary and predominant purpose is advancement of religion, spirituality or yoga. By contrast, where trusts primarily provide accommodation or food for consideration (including donations), or where activities are essentially fitness, aerobics, dance, music or similar secular classes, those services are taxable. Circulars GST - States Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62344