Abacus activity not exempt from payment of GST: AAR

M/s. Omnisoft Technologies Private Limited (GST AAR Gujarat)

The activity provided by UCMAS using abacus whether qualifies for exemption from the payment of GST?

As per Sl. No. 80 of Notification No. 12/2017-Central Tax (Rate) exempts services by way of training or coaching in recreational activities relating to arts or culture or sports. (In case of training or coaching in recreational activities relating to sports, exemption is admissible only when such services are by charitable entities registered under section 12AA of the Income-tax Act).

 The words ‘recreational activities’ and ‘arts’ have not been defined in the GST Acts or Notifications issued thereunder.

As per the dictionary meaning, ‘Art’ is the expression or application of human creative skill and imagination, typically in a visual form such as painting or sculpture, producing works to be appreciated primarily for their beauty or emotional power.

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