Income from the sale of products such as booklets, magazines and DVDs and providing accommodation and food by religious organizations on payment are not “charitable activities,” will be treated as a business on which GST is liable to be paid.
The AAR of GST in Maharashtra held that organization principal activity was the advancement of religious and spiritual teachings , so the ancillary activities such as selling books , CD and providing accommodation registered under section 12AA of Income Tax Act would qualify as taxable and liable to GST.
It held that applicant is engaged in trade and commerce and very well covered under the definition ” Business ” and its activities fall within a scope of ” Supply ” contained under section 7 of the CGST act . Accordingly , it is liable to registration under GST laws and subject to aggregate turnover in a financial year exceeding the threshold prescribed under section 22 of the CGST act.
However, you can visit encomply.com to take care of all your GST-related problems.