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Yoga Services: Tax exemption and GST confusion

Akv (nothing) (36 Points)

07 March 2021

I am a Yoga teacher and during lockdown started Yoga courses Online. Total collection from Yoga courses and other sources is almost crossed 40 lakhs.

I wanted to know are yoga services taxable or totally exempted?

Is GST required for it? If yes, what is maximum turnover?

IIt would be great if any other suggestions I can get for my situation.

Thanks

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4 Replies

CA. Sourav Sarkar (Chartered Accountant ) (24578 Points)
Replied 07 March 2021

Yoga classes are exempt from gst

Akv (nothing) (36 Points)
Replied 08 March 2021

Regardless of total collection? I. Am totally confused as somebody said that its gonna come under service head where max turnover is 20 lacs.

Akv (nothing) (36 Points)
Replied 08 March 2021

Regardless of total collection? I. Am totally confused as somebody said that its gonna come under service head where max turnover is 20 lacs.

Yugandhar (CA) (123 Points)
Replied 08 March 2021

Please refer to the notification

https://gstcouncil.gov.in/sites/default/files/rate-dynamic/Notification12-CGST_1.pdf

You will be exempted if

i. You are registered u/s12AA of The Income Tax Act, 1961 and providing Yoga as a charitable activity

ii. Services by way of health care services by a clinical establishment, an authorized medical practitioner, or para-medics

“health care services” means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality, or pregnancy in any recognized system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma;

"any recognized system of medicines in India" includes Allopathy, Ayurveda, Siddha, Unani, Homeopathy, Yoga, Naturopathy.

You must be a qualified and approved practitioner to claim this exemption.

If you are covered in any one of the above two options mentioned above, you can claim exemption irrespective of your total collections. You can read, understand, and conclude after reading the notification and relevant provisions.