GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts.

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.... 31/2018-19-GST) Subject: GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts. Certain representations have been received seeking clarification as regards applicability of GST on residential programmes or camps meant for advancement of religion, spirituality or yoga where the fee charged includes the cost of boarding a....

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.... activity, objective and purpose of such residential programmes or camps is advancement of religion, spirituality or yoga. However, if charitable or religious trusts merely or primarily provide accommodation or serve food and drinks against consideration in any form including donation, such activities will be taxable. Similarly, activities such as holding of fitness camps or classes such as those ....