YOGA TEACHING

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Yoga teaching services, including accommodation and food provided as part of residential programmes promoting spirituality or yoga, are generally exempt from GST. This exemption applies even if the entity isn't registered under Section 12AA of the Income-tax Act, provided the activities are charitable in nature. Notification No. 12/2017-Central Tax (Rate) details these exemptions for charitable trusts.

POOJA KANKARIYA

POOJA KANKARIYA (Querist)
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11 January 2020 Kindly guide me on whether yoga teaching receipts by an proprietor are liable for GST? And also what about the accomodation and food provided with it as the main objective is teaching yoga?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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11 January 2020 Not liable for GST.
No GST on residential programmes to promote religion, spirituality, yoga.

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POOJA KANKARIYA

POOJA KANKARIYA (Querist)
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11 January 2020 the accomodation and other services will also not attract gst provisions? it is not a trust registered u/s 12AA still exempt?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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11 January 2020 Yes exempt including accommodation and other services. Still exempt.

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POOJA KANKARIYA

POOJA KANKARIYA (Querist)
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13 January 2020 Thank you for your guidance just a last request is there any notification on this exemption? kindly share the link or notification number.

CA Shailesh +91 9393926464

CA Shailesh +91 9393926464 (Expert)
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13 January 2020 Notification No.12/2017-Central Tax (Rate) dated 28th June 2017 exempts services provided by entity registered under Section 12AA of the Income-tax Act, 1961 by way of charitable activities from whole of GST vide entry No. 1 of the notification, which specifies that “services by an entity registered under Section 12AA of Income-tax Act, 1961 by way of charitable activities” are exempt from whole of the GST. Thus as per this notification, exemption is given to the charitable trusts and that too only if few conditions are satisfied.

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