Gst on dance classes

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106 Points Joined August 2017
is gst applicable on dance classes please guide
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On 22 January 2025 at 18:05 Report
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Master in Accounts & high court Advocate
9487 Points Joined December 2011

GST applicability on dance classes can be a bit nuanced. Here's a breakdown:

GST Applicability - _Exemption_: Dance classes provided by an individual or a proprietorship firm are exempt from GST, as per Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017. - 

_GST Applicable_: However, if the dance classes are provided by a: - Private limited company - Partnership firm - Limited liability partnership (LLP) - Any other form of business entity - Then GST is applicable. GST Rate - _18% GST Rate_: 

If GST is applicable, the rate would be 18% (9% CGST + 9% SGST) for dance classes provided by entities other than individuals or proprietorship firms. Conditions for Exemption - _

Aggregate Turnover_: The exemption for individual dance class providers is only applicable if their aggregate turnover does not exceed ₹40 lakhs (₹20 lakhs for special category states) in a financial year. - 

_No Input Tax Credit (ITC)_: If the dance class provider is exempt from GST, they cannot claim ITC on their business inputs.

 Additional Considerations - _Registration_:

 Even if GST is not applicable, dance class providers may still need to register for GST if their aggregate turnover exceeds the threshold limit. - _Compliance_: Maintain proper records and comply with GST regulations,

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On 22 January 2025 at 21:42


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