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Business definition
As per Circular (No. 66/40/2018) dt 26 Sep 2018 an entity registered under S.12AA for the purposes of advancement of spirituality, religious activities or yoga’ would not be subjected to GST on any amount charged towards fee or any consideration towards, camps or classes for organizing religious, meditation or any other spiritual programme, including towards any lodging boarding costs.
No GST over outward supply of the Yoga activity.
Reverse charge is over input supply of some specific services like advocate fees etc.
No. not over the yoga activity!
Yes, Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly is under RCM.
As per RCM Notification,RCM on legal charges is applicable to business entity.
Definition of business entity is person who carries out business.
In person definition,trust is covered but in business definition ,the activities of the trust is covered or not is the question for me
Any activity done for receipt of any kind of monetary gain is business activity.
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