Training in Arts, Culture, Sports by Registered Charities Exempt from GST Under Section 12AA/12AB
Services related to training or coaching in recreational activities concerning arts, culture, or sports provided by individuals or charitable entities registered under Section 12AA or 12AB of the Income Tax Act are exempt from GST, including CGST, UTGST, SGST, and IGST. This exemption was amended by Notification No. 4/2022-Integrated Tax (Rate) effective from July 18, 2022, and previously by Notification No. 07/2021-Integrated Tax (Rate) effective from October 1, 2021.