Exemption of GST on religious ceremony is given under S. No. 13 of Exemption Notification No. 12/2017-Central Tax (Rate).We have covered the exemption under 5 different heads as under.
In order to understand or interpret the scope of exemption, it is important to understand the following terms:
(a) The word Religious ceremony has not been defined 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.