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GST on educating & training physical, mental & spiritual practices of Yoga

Case Law Details

Case Name
Stonorti Marketplace Private Limited (GST AAR Rajasthan)
Date of Judgement/Order
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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....
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