Stonorti Marketplace Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- January 25, 2022
- Type:
- Advance Ruling
- Members:
- J P Meena, M S Kavia
Subject
Educating and training physical, mental and spiritual practices of Yoga attracts 18% GST under SAC '9997 23'
Summary
Question: Whether the services supplied by the applicant by way of educating and training physical, mental and spiritual practices of Yoga is exempted under Notification No. 12/2017-CT(R) dated 28-06-2017 under entry number 80? Answer: NO, it i…
Judgement
At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling…