GST – States – 47/2018 – Dated:- 22-11-2018 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 TRADE CIRCULAR No. 47/2018 (Circular No. 66/40/2018-GST) DATED: 22.11.2018 Subject: GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts. 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 by CBIC in the Chapter 39 GST on Charitable and Religious Trusts of Compilation of 51 GST Flyers upda
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ituality or yoga. However, if charitable or religious trusts merely or primarily provide accommodation or serve food and drinks against consideration in any form including donation, such activities will be taxable. Similarly, activities such as holding of fitness camps or classes such as those in aerobics, dance, music etc. will be taxable . 3. It is accordingly clarified that taxability of the services of religious and charitable trusts by way of residential programmes or camps meant for advancement of religion, spirituality or yoga may be decided accordingly. 4. Difficulty if any, in the implementation of this Trade Circular may be brought to the notice of the Commissioner. 5. This Trade Circular shall be deemed to have come into force wi
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