https://www.taxtmi.com/caselaws?id=418960 AAR Rajasthan held that applicant's yoga training courses are not exempt from GST under entry 80 of Notification 12/2017-CT(R). The authority determined yoga training constitutes physical well-being services rather than recreational activities, and exemption requires registration under Section 12AA of Income Tax Act, 1961, which applicant lacks. Services are classified under entry 711 of Notification 11/2017-CT(R) as physical well-being services, attracting 18% GST under entry 35. en-us Tue, 25 Jan 2022 00:00:00 +0530 Tue, 01 Apr 2025 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418960 AAR Rajasthan held that applicant's yoga training courses are not exempt from GST under entry 80 of Notification 12/2017-CT(R). The authority determined yoga training constitutes physical well-being services rather than recreational activities, and exemption requires registration under Section 12AA of Income Tax Act, 1961, which applicant lacks. Services are classified under entry 711 of Notification 11/2017-CT(R) as physical well-being services, attracting 18% GST under entry 35. Case-Laws GST Tue, 25 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418960