Business definition

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Teaching yoga and meditation are the activities of a trust.Whether these activities are covered under business definition of GST Act..
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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.

Yes but legal charges on it ?.The trsut has to pay GST under RCM right?

No GST over outward supply of the Yoga activity.

Reverse charge is over input supply of some specific services like advocate fees etc.

yes which means the trust has to pay GST Under RCM right?

No. not over the yoga activity!

No sir.not on yoga activity but on legal charges right?

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.

It applies to trust also right.

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.

Charitable trust is not a business entity. Here, reverse charge is not applicable and there is no RCM liability 😊


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