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2022 (2) TMI 1211 - AUTHORITY FOR ADVANCE RULING, RAJASTHANExemption from GST - services supplied by the applicant by way of educating and training physical, mental and spiritual practices of Yoga - benefit of exemption under N/N. 12/2017-CT Rate dated 28.06.2017 under entry number 80? - HELD THAT:- The activity of offering of various courses of Yoga for improving mental and physical wellness for consideration in form of fees is covered under 'supply' as per section 7 of the CGST Act, 2017 - On going through entry 80 of the Notification No. 12- CT(R) dated 28-06-2017, it is said that there should be training or coaching in recreational activities. The entry No. 80 of the Notification No. 12/2017-CT(R) dated 28-06-2017 and entry No. 711 of the Notification No. 11/2017-CT(R) dated 28-06-2017, we are of the view that services by way of training or coaching of various Yoga courses by applicant for consideration, is not exactly for “Recreation activity” whereas the same is for 'Physical well-being activities' and hence, it is not covered under entry No. 80 of the Notification No. 12/2017-CT(R) dated 28-06-2017. Further, as per circular No. 66/40/2018-GST dated 26.09.2018, only those services which provided by entity registered under Section 12AA of the Income Tax Act, 1961 by way of advancement of religion, spirituality or yoga, are exempt. The essence of the said circular is to provide exemption in respect of services of advancement of yoga to only those entities who registered under Section 12AA of the Income Tax Act, 1961 - the intention of the law maker in respect of entry No. 80 of the Notification No. 12/2017-CT(R) dated 28-06-2017, is to provide benefits of GST exemption to only those entities which are registered under Section 12AA of the Income Tax Act, 1961. This intention also confirmed from the aforesaid circular No. 66/40/2018-GST dated 26.09.2018. As the applicant (as mentioned in their written submission) is not registered under Section 12AA of the Income Tax Act, 1961, therefore in light of the circular, the applicant is not eligible to avail benefits of entry No. 80 of the Notification No. 12/2017-CT(R) dated 28-06-2017. The training or coaching of various courses of Yoga for consideration by the applicant is nothing but “Physical well-being service and more suitably covered under Service Description “Physical wellbeing including health club and fitness centre” under Entry No. 711 of the Notification No. 11/2017-CT(R) dated 28-06-2017 and attracts GST @ 18% as per Entry No. 35 of the Notification No. 11/2017-CT(R) dated 28-06-2017.
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