GST exemptions for Renting Related Services & Religious Program Services

Under the Goods and Services Tax (GST) regime in India, renting residential properties for residential purposes is exempt from GST. However, renting commercial properties or for other purposes such as industrial or storage purposes, are subject to GST. 

As for religious program services, GST exemption is granted to services provided by entities registered under Section 12AA of the Income Tax Act, 1961, for conducting religious activities. 

It is important to note that exemptions may vary from state to state, and it is advisable to consult a tax expert for specific advice.

Under the Goods and Services Tax (GST) regime in India, there are certain exemptions for renting related services and religious program services.

1. Exemption for Renting-related services:

•  Renting of residential properties for residential purposes is exempt from GST.
•  Renting vacant land, unless it is for the furtherance of business or commerce, is also exempt from GST.
•  Renting of immovable property for organizing any cultural, religious or social function or for organizing any exhibition or similar events is also exempt from GST.

However, renting commercial properties or for other purposes such as industrial or storage purposes, are subject to GST.

2. Exemption for Religious program services:

•  Services provided by entities registered under Section 12AA of the Income Tax Act, 1961, for conducting religious activities are exempt from GST.
•  Services provided by an individual as a priest, imam or a maulvi, or by a religious body to conduct a religious ceremony are also exempt from GST.

It is important to note that exemptions may vary from state to state, and it is advisable to consult a tax expert for specific advice.

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