Question ID :
44673
424100
A PERSON GIVING SPRITUAL BLESSING TO FALLOWERS AND CHARGING FEES FROM THEM AND HE IS ALSO KNOWLEDGE OF VEDIC AND HOLISTIC SCIENCES AND ALSO AN AYURVEDIC DOCTOR BUT HIS MAIN SOURCE OF INCOME FROM BLESSING. PLEASE GUIDE ME WHETHER GST IS APPLICABLE AND WHAT IS THE CHARGEBALE RATE AND IF ANY ADVANCE RULING PLEASE PROVIDE
Posted by
SHWETA JAIN
on
Jul 01, 2024
Filed Under
GST
1. GST Exemption for Religious and Spiritual Services
As per Notification No. 12/2017-Central Tax (Rate) dated 28th June 2017, entry no. 13(a), services by way of conducting any religious ceremony are exempt from GST, regardless of the amount charged or the name under which it is charged.
The exemption applies to individuals or entities conducting religious ceremonies or spiritual practices, provided these are genuinely religious or spiritual in nature and not commercialized as fitness or leisure activities.
If the primary service is advancing religion or spirituality (such as giving blessings), and not commercial activities like fitness training or entertainment, such services are exempt from GST.
Key Point:
If the person is giving blessings as a religious or spiritual act and not as a commercial activity, the fee collected for such blessings is exempt from GST.
2. GST on Other Activities (Ayurveda, Vedic Sciences, etc.)
If the individual also provides Ayurvedic medical services, these are typically exempt from GST if rendered as healthcare services at a clinical establishment or by an authorized medical practitioner.
However, if the person offers chargeable courses, consultations, or camps on Vedic sciences, yoga, or holistic wellness for a fee, GST may be applicable unless the activity is purely spiritual or religious and the provider is registered under Section 12AA of the Income Tax Act, 1961.
For yoga, wellness, and similar camps, exemption applies only if the primary purpose is advancing religion, spirituality, or yoga, and not for recreation or fitness.
Posted by
CA NIKHIL JAIN on
Jun 01, 2025