Ministry of Finance has come out with a Circular (No. 66/40/2018) dt 26 Sep 2018 stating that entity registered under S.12AA for the purposes of advancement of spirituality, religious activities or yoga’ would not be subjected to GST on any amount charged towards fee or any consideration towards, camps or classes for organizing religious, meditation or any other spiritual programme, including towards any lodging boarding costs.
However if the entity is involved only for organizing accommodation, etc. and does not organize the programme, in such case, GST would become applicable, even on compulsory donation.
It may be further noted any other programme of music, dance, dance aerobics, etc. would be subject to GST.
Socio Research & Reform Foundation (NGO)
512 A, Deepshikha, 8 Rajendra Place, New Delhi – 110008