In re Stonorti Marketplace Private Limited (GST AAR Rajasthan)
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 is not exempted. It will be covered under service having description “Physical well-being including health club and fitness centre ” under service code 999723 and will attracts GST @ 18% (9% CGST+ 9% SGST) as per Entry No. 35 of the Notification No. 11/2017-CT(R) dated 28-06-2017.
FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, RAJASTHAN
Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order.
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, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the “GST Act”.
The issue raised by M/s Stonorti Marketplace Private Limited, 153, Padmawati Colony A, Kings Road, Jaipur, Rajasthan-302019(hereinafter the Applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (b)& (e)given as under:-
(b) applicability of a notification issued under the provisions of the Act;
(e) determination of the liability to pay tax on any goods or services or both.
Further, the applicant being a registered person (GSTIN is 08ABACS1676C1ZI)as per the declaration given by him in Form (ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the applicant is admitted to pronounce advance ruling.
A. SUBMISSION OF THE APPLICANT;(in brief)
> M/s Stonorti Marketplace Private Limited (hereinafter referred to as “applicant”), having its registered address as 153, Padmawati Colony A, Kings Road, Jaipur, Rajasthan, 302019 (GSTIN 08ABACSI676C1ZI) is engaged in educating and training physical, mental and spiritual practices of Yoga. The applicant is engaged in providing such services both virtually and physically.
> That the applicant offers various courses of Yoga such as Fitness Yoga, Immunity Boost Yoga, Pregnancy Yoga, Nidra Yoga, Stress Management Yoga, Meditation, and other such courses for improving mental and physical wellness.
> That the applicant also offers Yoga Teacher Training Courses, wherein the applicant is engaged in educating and training physical, mental and spiritual practices of Yoga to existing Yoga Practitioners.
> That the applicant charges fees from the students registering for one or more Yoga Courses. The duration of such courses may range from 30 Hours to 15oo Hours.
> That the practices of Yoga are taught by instructors with the following qualifications:-
– Diploma in Yoga, or
– Graduates from a Recognized Institute, or
– Yoga Certification Board Certified or Yoga Alliance Certified
That the applicant is desirous to know if the services of training and coaching students in Yoga is covered under entry 80(a) of the notification no. 12/2017-CT Rate dated 28.06.2017.
APPLICANT’S INTERPRETATION
> That the applicant contents that activities of educating and training physical, mental and spiritual practices of Yoga is a service and is exempt under entry 80, Tariff 9996 of Notification no. 12/2017-CT Rate dated 28.06.2017.
> That the applicant is engaged in supplying of services of educating and training physical, mental and spiritual practices of Yoga. As per definition of service, the essential conditions to qualify as Services can be highlighted as under:-
a. anything other than goods, money and securities
b. for which a separate consideration is charged
> That, in exercise of the powers conferred by section 11 of CGST/SGST Act, 2017, the government has exempted supply of services as notified in Notification no. 12/2017-CT Rate dated 28.06.2017 as amended from time to time.
> That, entry 80 of the Notification no. 12/2017-CT Rate dated 28.06.2017 reads as:
Comments are closed.