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TMI Blog2023 (7) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... ge, Indian classical music (Carnatic and Hindustani), Indian classical dance( Bharatnatyam and other forms), Kalaripayattu, Yoga and basic arithmetic are taught and also extracurricular activities including football, volleyball and treks. They are just teaching these subjects as any other subjects in any normal residential schools but with a difference that the subjects taught here are not the same - Applicant also states that once the student completes 10 years of education (or till they attain 18 years), they can become professional dancers, musicians or yoga/kalaripayat teachers, but does not talk anything about being spiritual. In view of the above, it is observed that the Applicant is not providing any services relating to advancement of religion, spirituality and yoga. Hence, the Applicant has failed to prove that the services provided by them through 'Isha Samskriti', a gurukul style of residential school does not qualify to be 'charitable activities' as defined in the notification and therefore not eligible to claim exemption as per entry 1 of the Notification No. 9/2017-Integrated Tax (Rate) dated 28th June 2017. Whether the Education provided by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rust founded in the year 1992, by Sadhguru and they enjoy exemption under section 12AB and 80G of Income Tax for its activities; that the Trust Deed clearly lays down the primary objective of the trust as promoting education, yoga, meditation and other charitable objectives. 5.2 The Applicant states that they are desirous to run Isha Samskriti, a gurukul style of residential school which seeks to impart traditional Bharatiya style of education to children between ages of 7 and 18 in Chikkaballapur in Karnataka; that main objective of this form of education is to nurture the human being so that his body, mind and energies are able to grow to the fullest extent; That main subjects taught in the school are Sanskrit and English language, Indian classical music (Carnatic and Hindustani), Indian classical dance( Bharatnatyam and other forms), Kalaripayattu, Yoga and basic arithmetic; that extracurricular activities including football, volleyball and treks will be conducted.; that school will not issue any certificate of education but students have the option to appear for National open school examination at class 10 and 12 level. 5.3 The applicant states that Asatoma Sadgamaya (M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Samaveda Natya Shastra. Dance is not just entertainment but when the postures and the mudras are properly used, it leads to meditativeness. Dance is taught with this objective and the children imbibe the quality of meditativeness and spread the same to the world around them by living and teaching the same. d. Kalaripayattu -Known as the mother of all martial arts, is said to have originated from the Dhanurveda, a scientific treatise on the art of warfare in ancient Bharat (India). Practicing Kalaripayattu increases one's flexibility and agility, strengthens the muscles and tendons by exercising the body without the need for any equipment. This helps the children to become meditative. e. Sanskrit Language - is a highly codified language which is scientifically structured to impact the human system. Sanskrit is one language where form and sound are connected. Learning and chanting Sanskrit mantras creates a powerful experience within an individual and creates the right ambience for spiritual growth of a human being. f. English, Mathematics etc. are taught for a child to learn to communicate and function in the world. These disciplines have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .................. 6.2 The applicant submits that the Government of India has issued circular No. 66/40/2018-GST with respect to GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts and reiterated the clarification provided in Chapter 39 GST on Charitable and Religious Trusts of Compilation of 51 GST Flyers updated as on 01.01.2018 as follows: The services provided by entities registered under Section 12AA of the Income Tax Act, 1961 by way of advancement of religion, spirituality or yoga are exempt. Fees or consideration charged in any other form from the participants for participating in a religious, Yoga or meditation programme or camp meant for advancement of religion, spirituality or yoga shall be exempt. Residential programmes or camps where the fee charged includes cost of lodging and boarding shall also be exempt as long as the primary and predominant activity, objective and purpose of such residential programmes or camps is advancement of religion, spirituality or yoga. However, if charitable or religious trusts merely or primarily provide accommodation or serve food and drinks aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght by the applicant and the relevant facts along with the arguments made by their authorized representative and also their submissions made during the time of hearing. 10. The Applicant states that they are desirous to run Isha Samskriti, a gurukul style of residential school and main objective of this form of education is to nurture the human being so that his body, mind and energies are able to grow to the fullest extent; that they teach subjects like Sanskrit and English language, Indian classical music(Carnatic and Hindustani), Indian classical dance( Bharatnatyam and other forms), Kalaripayattu, Yoga and basic arithmetic; that these disciplines have an impact on the child's physical and intellectual development which is conducive for the spiritual process. The Applicant in the first hearing held on 13.04.2023 stated that they wanted to know whether the activities done by ISHA Samskriti is exempted under entry No. 69 of Notification No. 9/2017-Integrated Tax (Rate) dated 28.06.2017 and in the second hearing, under entry No. 1 of Notification No. 9/2017-Integrated Tax (Rate) dated 28.06.2017. We examine one by one. 11. The Applicant submits that since the predomina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e advancement of religion or spirituality. 13.1 The Applicant has stated that Isha Samskriti' is a gurukul style of residential school where subjects like Sanskrit and English language, Indian classical music (Carnatic and Hindustani), Indian classical dance( Bharatnatyam and other forms), Kalaripayattu, Yoga and basic arithmetic are taught and also extracurricular activities including football, volleyball and treks. They are just teaching these subjects as any other subjects in any normal residential schools but with a difference that the subjects taught here are not the same. 13.2 The Applicant also states that once the student completes 10 years of education (or till they attain 18 years), they can become professional dancers, musicians or yoga/kalaripayat teachers, but does not talk anything about being spiritual. In view of the above, it is observed that the Applicant is not providing any services relating to advancement of religion, spirituality and yoga. Hence, the Applicant has failed to prove that the services provided by them through 'Isha Samskriti', a gurukul style of residential school does not qualify to be 'charitable activities' as defined ..... X X X X Extracts X X X X X X X X Extracts X X X X
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