TaxTMI 
TaxTMI 
2025 (7) TMI 196
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....icable GST. Some of the Yoga institutions, such as Sivananda Yoga Vedanta Dhanwathari Ashram, Neyyar Dam, Trivandrum, have GST exemptions for their Yoga courses. The applicant seeks an advance ruling to clarify whether the GST exemption available to such institutions would continue to apply when registrations are made through the applicant's third-party portal, noting that GST will continue to be charged on the platform service charges separately. 2. In this Rulings, a reference hereinafter to the provisions of the CGST Act, Rules or the Notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules or the Notifications issued there under. 3. The details of the questions on which....
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....dictional officer as per provisions of Section 98(1) of the CGST Act. The jurisdictional officer has not offered any comments and hence it is presumed that the jurisdictional officer has no specific comments to offer. It is also construed that there are no proceedings pending on the issue against the applicant. 6. Personal Hearing: The applicant was granted an opportunity for a personal hearing on 16.04.2025. Shri. Rajeevnath Viswanathan and Sri. Sushil Kumar Menon, Company Founder & Director represented the applicant in personal hearing. In the hearing, they reiterated the averments in the written submission and explained their role in the activity. 7. Discussion and Findings: 7.1 Based on the details provided by the applicant,....
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....irituality or yoga are exempt from GST." Accordingly, in order to claim exemption on the Yoga course fee, the institution providing the course must itself be a charitable entity registered under Section 12AA/12AB, and the exemption does not extend to intermediary or aggregator entities such as the applicant. 7.4 It is undisputed that the applicant, GETON YOGA PRIVATE LIMITED, is a private limited company, and not a registered charitable entity under Section 12AA/12AB. Therefore, the applicant cannot independently claim GST exemption on the course fees it collects, even if the end service (i.e., Yoga instruction) is delivered by an exempted charitable institution. Further, the applicant's service of online promotion, registration and ....
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....on authorization of such recipient, and is contractually bound to do so; • The actual amount incurred as a pure agent is separately indicated in the invoice; • The goods/services procured by the supplier as a pure agent are in addition to the services supplied by him on his own account; • The supplier does not hold title to the goods/services procured, does not use them for personal benefit, and recovers only the actual cost, without markup. 7.7 The conditions prescribed under Rule 33 are strict and cumulative, and unless all are satisfied, the applicant cannot be treated as a pure agent and cannot exclude the Yoga course fee from its taxable value. The importance of strict adherence to Rule 33 was ....
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....urrent circumstances. 7.9 In light of the foregoing, this Authority finds that: • The exemption available to Yoga institutions under Notification 12/2017-CT (Rate) does not extend to third-party digital platforms such as the applicant. • The applicant cannot exclude the Yoga course fee from its taxable value under Rule 33 of the CGST Rules unless it conclusively demonstrates pure agent status. • In the absence of sufficient documentary evidence and contractual framework to establish that the applicant is acting exclusively as a pure agent, the benefit of Rule 33 cannot be granted. • It is, however, clarified that if, in any future arrangement, the applicant is able to fulfill all the co....