No GST on residential programmes to promote religion, spirituality, yoga – Check what revenue department has said

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New Delhi | September 27, 2018 9:31 PM

The revenue department has clarified that residential programmes meant for advancement of religion, spirituality or yoga will be exempt from GST.

GST, residential programmes, yoga, promote religion, GST on residential programmesAs per the circular, residential programme or camps where the fee charged includes cost of lodging and boarding shall also be exempt as long as the primary and predominant activity, objective and purpose of such residential programmes or camps is advancement of religion, spirituality or yoga.

The revenue department has clarified that residential programmes meant for advancement of religion, spirituality or yoga will be exempt from GST. However, activities like holding of fitness camps or classes such as aerobics, dance, music, etc, will attract Goods and Services Tax (GST), the Revenue Department said in a circular Wednesday. “Certain representations have been received seeking clarification as regards applicability of GST on residential programmes or camps meant for advancement of religion, spirituality or yoga where the fee charged includes the cost of boarding and lodging,” the department said.

As per the circular, residential programme or camps where the fee charged includes cost of lodging and boarding shall also be exempt as long as the primary and predominant activity, objective and purpose of such residential programmes or camps is advancement of religion, spirituality or yoga.

However, if charitable or religious trusts merely or primarily provide accommodation or serve food and drinks against consideration in any form, including donation, such activities will be taxable, it added.

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