https://www.taxtmi.com/circulars?id=71623 GST exemption applies to services supplied by entities registered under section 12AA of the Income-tax Act for advancement of religion, spirituality or yoga. Residential programme fees covering boarding and lodging are exempt where such advancement is the primary and predominant purpose. Accommodation or food and drinks supplied merely or primarily for consideration, including donations, are taxable, as are fitness camps and classes in aerobics, dance or music. en-us Fri, 05 Apr 2019 00:00:00 +0530 Sat, 17 Oct 2026 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71623 GST exemption applies to services supplied by entities registered under section 12AA of the Income-tax Act for advancement of religion, spirituality or yoga. Residential programme fees covering boarding and lodging are exempt where such advancement is the primary and predominant purpose. Accommodation or food and drinks supplied merely or primarily for consideration, including donations, are taxable, as are fitness camps and classes in aerobics, dance or music. Circulars GST - States Fri, 05 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71623