Classification of service— In the instant case, the applicant is engaged in educating and training physical, mental and spiritual practices of virtually and physically. The applicant offers various courses of Yoga for improving mental and physical wellness. The applicant charges fees from the students registering for one or more Yoga Courses. The applicant is not registered under section 12AA of the Income-tax Act, 1961.

 In the present case, this authority have to decide Whether the services supplied by the applicant by way of educating and training physical, mental and spiritual practices of Yoga is exempted under Notification No.12/2017-Central Tax (Rate) dated 28-6-2017 under entry number 80 or otherwise?

Activity of offering of various courses of Yoga for improving mental and physical wellness for consideration in form of fees is covered under ‘supply’ as per section 7 of the CGST Act, 2017.

services by way of training or coaching of various Yoga courses by applicant for consideration, is not exactly for “Recreation activity” whereas the same is for ‘Physical well-being activities’ and hence, it is not covered under entry No. 80 of the Notification No. 12/2017-CT(R) dated 28-06-2017.

Held that— the services supplied by the applicant by way of educating and training physical, mental and spiritual practices of Yoga is not exempted. It will be covered under service having description “Physical well-being including health club and fitness centre ” under service code 999723 and will attracts GST @ 18% (9% CGST+ 9% SGST) as per Entry No. 35 of the Notification No. 11/2017-CT(R) dated 28-06-2017.