AAR: GST Applicable on Yoga Fees Collected by Marketing Companies:

AAR: GST Applicable on Yoga Fees Collected by Marketing Companies Geton Yoga Private Limited is the legal applicant in this case. The applicant is a company registered with the address Door No 66/4972-A 21, S-41 8th Floor, Alapatt Heritage Building-MG Road, Kochi, Ernakulam-682035. Sri. Rajeevnath Viswanathan and Sri. Sushil Kumar Menon, the company founder & director, is the authorised representative of the company. The applicant runs an online platform at https://connect.getonyoga.com/courses for marketing and promoting yoga courses conducted by various yoga institutions. Candidates register at the portal by submitting a combined amount that includes the yoga course fee fixed by the institution, the applicant's platform service charges, and applicable GST. Some yoga institutions, such as the Sivananda Yoga Vedanta Dhanwantari Ashram in Neyyar Dam, Trivandrum, do not have to pay GST (Goods and Services Tax) on the fees they charge for their yoga courses.

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Now, a third-party platform (the applicant) is helping people register for these courses through its website or app. The platform wants to know if the yoga course fees will still be exempt from GST when people sign up through their service. They also mention that they will continue to charge GST only on the service fees they collect for using their platform, not on the yoga course fees themselves. So, they are asking for an official ruling to confirm if the GST exemption on yoga course fees will still apply when the booking is made through their platform. In this ruling, whenever the CGST Act, its rules, or related notifications are mentioned, it also includes the similar provisions under the KSGST Act, its rules, and notifications.

Questions Asked by Applicant:

The applicant, Geton Yoga Private Limited, has asked the following question before the Kerala Authority for Advance Ruling Goods and Services Tax Department, Tax Tower, Thiruvananthapuram, seeking the advance ruling No. KER/11/2025. Dated 16.04.2025: "Question: A yoga institution has an exemption from GST for its course fees. When the course is marketed by a third-party organisation and when the registration occurs through the third party's online platform, whether the exemption from GST for the yoga course fees component can be availed."

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What Did the Ruling Say?

In accordance with the Kerala Authority for Advance Ruling Goods and Services Tax Department, Tax Tower, Thiruvananthapuram, the following answer has been given to the above question: Answer: No, a third-party organisation that markets an exempted yoga course is not exempted from GST for the yoga course fees component. However, if the service offered by them is in the nature of a pure agent within the scope of Rule 33 of the CGST Rules, 2017, they would be entitled to exemption from GST for the yoga course fees component.