Exemption related to Religious sector [ Entry No. 13 ]

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..... under section 12AA of the Income- tax Act, 1961, or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the Income-tax Act Provided that in entry (b) of this exemption shall no apply if; renting of rooms where charges are 1000/- or more per day ; renting of premises, c .....

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..... ed under the Service Tax Law or GST Act, but it can include special religious poojas conducted by a person authorized by such religion. Occasions like birth, death and marriage ceremony involve religious ceremonies. as per para 2(zy) Notification No. 12/2017- Central Tax (Rate) specifies Religious Place to mean a place which is primarily meant for conduct of prayers or worship pertaining to a reli .....

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..... gious place and owned by the religious place or under the same management as the religious place or under the same management as the religious place may be considered as being located in the precincts of religious place. Examples Mr A, a priest, charged ₹ 51000/- for services provided to Mr B for conducting his marriage ceremony at Church. Service by any person by way of conduct of any relig .....

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