TaxTMI 
TaxTMI 
TaxTMI 
2022 (2) TMI 1211
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....sthan-302019(hereinafter the Applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (b)& (e)given as under:- (b) applicability of a notification issued under the provisions of the Act; (e) determination of the liability to pay tax on any goods or services or both. Further, the applicant being a registered person (GSTIN is 08ABACS1676C1ZI) as per the declaration given by him in Form (ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the applicant is admitted to pronounce advance ruling. A. SUBMISSION OF THE APPLICANT;(in brief) * M/s Stonorti Marketplace Private Limited (hereinafter referred to as "applicant"), having its registered address as 153, Padmawati Colony A, Kings Road, Jaipur, Rajasthan, 302019 (GSTIN 08ABACS1676C1ZI) is engaged in educating and training physical, mental and spiritual practices of Yoga. The applicant is engaged in providing such services both virtually and physically. * That the applicant offers various courses of Yoga such as Fitness Yoga, Immunity Boost Yoga, Pregnancy Yoga, Nidra Yoga, Stress Manage....
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....ities c. The said training or coaching should relate to art or culture * That firstly, "Training" is globally defined as the action of teaching a person a particular skill or knowledge or type of behaviour. On perusal of the broacher of the applicant it is evident that it is engaged in training various types of Yoga to the students. In fact it explains after coaching how same shall benefit the student. The name of person who is performing Yoga is also "Yoga Trainer". Hence it is clear without any confusion that activity undertaken by the applicant for its service recipient is a training or coaching. * That secondly, "Recreational Activity" denote to activity done for enjoyment and leisure. It has been defined as activity of leisure, leisure being discretionary time. The "need to do something for recreation" is an essential element of human biology and psychology. Recreational activities are often done for enjoyment, amusement, or pleasure and are considered to be "fun". From perusal of the broacher it is evident that all the types of Yoga are not discretionary in nature and a person who wants to learn Yoga of his / her choice may choose from the list offered by the applicant.....
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....lively interaction between the precepts and practice. Like other Indian traditions, this system is also handed down from master (Guru) to disciple (Shishya), who after rigorous practice attains mastery in the system and qualifies to become a master himself and teach others. The presence of Yoga is well documented in Indian textual tradition right from the Rigveda (RV 1/18/7; 1/5/3; 1/30/7 etc.) To Satapatha Brahmana (6/3/2/4 and 13/1/9/10 etc.) to philosophical treatises like the Upanishads (Mundaka (6/28), Katha (2/3/10-11) etc. and the Bhagvadgita (2/48; 2/50 etc.), before sage Patanjali systematized it in his Yogasutras. After Patanjali, many great sages and Yoga masters contributed their bit for the intellectual preservation and furtherance of this system through their treatises. According to Indian mythology, god Siva is the first teacher of this system. As per Yogic scriptures the practice of Yoga leads to the union of individual consciousness with universal consciousness and thus indicates a perfect harmony between these elements. The aim of Yoga is to realize the inner self, to mitigate or overcome all kinds of sufferings and to pave the way for attaining the state of liber....
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....ligion and has also become popular in other parts of the world Traditionally yoga was transmitted using the Guru-Shishya model (master-pupil/ with yoga gurus as the main custodians of associated knowledge and skills. Nowadays, yoga ashrams or hermitages provide enthusiasts with additional opportunities to learn about the traditional practice as well as schools, universities, community centres and social media. Ancient manuscripts and scriptures are also used in the teaching and practice of yoga. and a vast range of modern literature on the subject available * That, from the contention in paragraphs above, it is evident that yoga is a recreational activity and that it qualifies to be a part on Indian Culture being a traditional and time honoured Indian holistic system of personal, physical, mental and spiritual wellness focusing on all-round unification of body, mind and soul. * That thus all the requirements of entry 80 (a) of the Notification No. 12/2017-CT dated 28.06.2017 have been duly satisfied. Thus the services supplied by the applicant are duly covered by the exemption from levy of GST. * That further it is also brought on record the exemption given under entry 80(a) ....
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....ice supplier under clause (i) is not required at all to claim benefit of exemption under given entry. * That further it is also explained that applicant's activity is rightly covered under entry 80 of the notification no 12/2017-CT (Rate) and not under entry 1, Chapter 99 of Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017. The said entry exempts an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. The entry reads as under: * That, "Charitable Activities" as mentioned in entry 1 of the notification has also been defined for the purposes of this notification, which includes advancement of religion, spirituality or yoga. The definition reads as:- SI.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (%) Condition 1 Chapter 99 Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. Nil Nil (r) "charitable activities" means activities relating to - (ii) advancement of religion, spirituality or yoga; * That, entry 1 of the said notification exempts advancement of Yoga i.e. promoting, ....
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....m sport activity sponsored by the owner of the property on which the activity take place. Similarly, as per Merriam-Webster Dictionary "Culture" means the belief, customs, arts, etc. of a particular society, group, place or time/ a particular society that has its own beliefs, ways of life, art, etc.. In view of above, it appears that "training for Yoga courses" does not fulfill the meaning of "Recreational activity relating to Culture " Accordingly the benefit under Entry No. 80 of the Notification No. 12/2017-Central lax (Rate) dated 28.06.201 7 would not be available to the applicant. D. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 11.01.2022 through video conferencing. On behalf of the applicant CA, Shuchi Sethi appealed for PH. During the PH, she reiterated the submissions already made in the application. E. FINDINGS, ANALYSIS & CONCLUSION: We have considered the submissions made by the Applicant in their application for advance ruling. We have also considered the issues involved, on which advance ruling is sought by the applicant, and relevant facts. 1. Based on the written submission made by the applicant, we find that the applicant is....
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....ivity of training or coaching b. It should be in recreational activities c. The said training or coaching should relate to art or culture On gone through the aforesaid entry' No. 80 of the 12/2017-CT (R) dated 28-06-2017, we are of the view that there should be training or coaching in recreational activities. Now, the 'recreational activities' may be discussed. As per the Law Insider Dictionary' "Recreation activity" means: Recreational activity means any outdoor activity under- taken for the purpose of exercise, relaxation or pleasure, including practice or instruction in any such activity. "Recreational activity" includes hunting, fishing, trapping, camping, picnicking, exploring caves, nature study, bicycling, horseback riding, bird- watching, motorcycling, operating an all-terrain vehicle, ballooning, hang gliding, hiking, tobogganing, sledding, sleigh riding, snowmobiling, skiing, skating, water sports, sight-seeing, rock-climbing, cutting or removing wood, climbing observation towers, animal training, harvesting the products of nature, sport shooting and any other outdoor sport, game or educational activity. 5.2 Further, Entry No. 711 of the Notificat....