Q. 194 Pls clarify, is gst applicable on motivational books and yoga training services?

Ans. In terms of notification no. 12/2017- CTR, only services provided by an entity registered under section 12AA/12AB of the Income Tax Act,1961, by way of advancement of religion, spirituality, or yoga are exempt as these activities are covered in the definition of charitable activities. In the above case, if motivational books and yoga training services are provided by way of charitable activities and the entity is registered u/s 12AA/12AB of the Income Tax Act then GST is not applicable to such activities.