Circular 66/40/2018 - Central Tax

Date: September 26, 2018

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Subject

GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts

Content

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 F…

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