GST applicability on Teaching of Yoga under residential programme
As per circular Circular No. 66/40/2018-GST dt. 26/09/2018, GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts- reg is exempt for entities under Section 12AA of Income Tax Act,1961.
We need clarity whether GST is exempt on the above for Assesses not registered under Section 12AA of Income Tax Act,1961 and provide service of residential programme meant for Yoga
Yes, services provided for Yoga are exempted from GST only if following conditions are satisfied:-
- Such entity should be registered u/s 12AA of Income Tax Act, 1961.
- Services and activities by the entity are by way of charitable activities as listed in the notification.
As stated above, services provided by entity registered u/s 12AA of Income Tax Act, 1961 by way of advancement yoga are exempt. Fee or consideration charged in any other form from participant for participating in a religious, Yoga or meditation program or camp meant for Yoga shall be exempt.
Residential programs where the fee charged includes cost of lodging or boarding shall also be exempt as long as primary and predominant activity, objective and purpose of such residential programme is advancement of yoga. As per Your query, it is seen that Assessee is not registered u/s 12AA of Income Tax Act, 1961. So he is not liable to get exemption for providing Yoga services. But, if his turnover is below besic exemption limit now w.e.f. 01.04.2019 Rs. 40 Lakhs), then he is not liable to get registered under GST.
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