Circular No. 66/40/2018-GST


                                F. No. 354/314/2017-TRU
                                   Government of India
                                   Ministry of Finance
                                 Department of Revenue
                                    Tax research Unit
                                          ****
                                                                Room No. 156, North Block,
                                                             New Delhi, 26th September 2018
To,
       The Principal Chief Commissioners/ Chief Commissioners/ Principal
       Commissioners/ Commissioner of Central Tax (All) /
       The Principal Director Generals/ Director Generals (All)

Madam/Sir,

Subject: GST on Residential programmes or camps meant for advancement of religion,
spirituality or yoga by religious and charitable trusts- reg.

       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.






2.     The issue has already been clarified in the Chapter 39 "GST on Charitable and
Religious Trusts" of Compilation of 51 GST Flyers updated as on 01.01.2018 available on
CBIC website at the link https://goo.gl/EgAJtA.

2.1    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".
                                                               Circular No. 66/40/2018-GST







3.     It is accordingly clarified that taxability of the services of religious and charitable
trusts by way of residential programmes or camps meant for advancement of religion,
spirituality or yoga may be decided accordingly.


4.     Difficulty if any, in the implementation of this Circular may be brought to the notice
of the Board.


                                                                       Yours Faithfully,


                                                                         (Harish Y N)
                                                                    Technical Officer, TRU
                                                                    Email: harish.yn@gov.in
                                                                      Tel: 011 2309 5547