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 platform collects a consolidated fee from students, comprising the course fee (transferred to the Yoga institution), a platform service charge (retained by the applicant), and GST. Although GST is separately charged on the platform service fee, the applicant currently applies GST to the entire amount, including the Yoga course fee, due to the absence of clear exemption guidance, which adversely impacts students and the affiliated institutions.
The applicant argued that while the Yoga institutions themselves are exempt from charging GST for their training programs, this exemption should logically continue to apply when they partner with third-party facilitators. They emphasized that the core Yoga course fee should not attract GST simply because it is collected through an external platform, while accepting that GST will still apply to the platform’s service fees. This clarification was sought to remove ambiguity, ensure fair treatment for students enrolling via digital channels, and improve accessibility for international participants.
