Exemption related to Religious sector [ Entry No. 13 ]

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....st under * section 12AA of the Income- tax Act, 1961, or * a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or * a body or an authority covered under clause (23BBA) of section 10 of the Income-tax Act * Provided that in entry (b) of this exemption shall no apply if;  * renting of rooms where charges are 1000/- or more....

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....and commerce for 10000/- or more per day.   Explanation * The word Religious ceremony has not been defined under the Service Tax Law or GST Act, but it can include special religious poojas conducted by a person authorized by such religion. Occasions like birth, death and marriage ceremony involve religious ceremonies. * as per para 2(zy) Notification No. 12/2017- Central Tax (Rate) spec....

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....as being located in the precincts of the religious place. The immovable property located in the immediate vicinity and surrounding of the religious place and owned by the religious place or under the same management as the religious place or under the same management as the religious place may be considered as being located in the precincts of religious place.  Important Notification & Circu....