Whether on Sale of religious books or DVDs in Satsang would attract GST or it is exempt under any notification:

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Whether on Sale of religious books or DVDs in Satsang would attract GST or it is exempt under any notification:

Whether on Sale of religious books or DVDs in Satsang would attract GST or it is exempt under any notification:

[Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra, In re- [2018]  (AAR – Maharashtra)]

Whether all supply of services or supply of goods provided by the charitable trust would be exempted. And some transaction would be liable to GST? The answer of such question is sorted in the given case.

Facts of the case:

  • In the given case, assessee sales religious books and DVD in the Sansang.
  • He is contented that organisation’s principal activity was the advancement of religious. And spiritual activities and not carrying out a business as contemplated under section 2(17) of the GST Act.
  • Hence the ancillary services such as sale of religious books or DVD in satnsang or accomodation services provided by such organisation would not be attract GST.

Held:

  • Authority held that there is no specific exemption under the GST Act.
  • Also held that if primary services are exempted then it does not mean that incidental or ancillary services related to main services are also exempt.
  • The sale of spiritual products which was incidental or ancillary to main charitable object of assessee could be said to be business.
  • Such transaction done by charitable trust or organisation registered u/s 12AA of the income tax would qualify as Supply. GST would be attracted and required to pay by the organisation.

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