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*No GST on services of religious and charitable trusts by way of residential programmes or camps*
September 27, 2018
The Govt. has clarified that the services of religious and charitable trusts by way of residential programmes or camps meant for advancement of religion, spirituality or yoga shall be exempt.
However, if charitable or religious trusts provide accommodation or serve food and drinks against consideration in any form including donation, then such activities will be taxable.
*The relevant portion reads as under*:
“The services provided by entity registered under Section 12AA of the Income Tax Act, 1961
by way of advancement of religion, spirituality or yoga are exempt.
Fee or consideration
charged in any other form from the participants for participating in a religious, Yoga or
meditation programme or camp meant for advancement of religion, spirituality or yoga shall
be exempt.
Residential programmes 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.
Similarly, activities such as holding of fitness camps
or classes such as those in aerobics, dance, music etc. will be taxable”. |
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