GST Exemption Not Available to Third-Party Marketing Yoga Courses: Kerala AAR

In re Geton Yoga Private Limited (GST AAR Kerala) Kerala Authority for Advance Ruling (AAR), in the case of In re Geton Yoga Private Limited, addressed whether GST exemptions available to Yoga institutions would still apply when course registrations are facilitated through a third-party online platform. Geton Yoga operates a digital platform that markets and enables enrolment in Yoga courses offered by various institutions, including some like Sivananda Yoga Vedanta Dhanwathari Ashram, which are GST-exempt under Notification No. 12/2017-Central Tax (Rate), specifically Entry No. 80. The platfo...