# Religious Services - GST Exemption

## Services Exempt

### 1. Conduct of Religious Ceremony

Services by a person (not necessarily a charitable trust) by way of conduct of any religious ceremony → EXEMPT

Examples: birth ceremonies, marriage, death rituals, naming ceremonies, etc.

### 2. Renting of Religious Place

Renting of precincts of a religious place meant for general public, owned/managed by an entity registered u/s 12AB → EXEMPT, EXCEPT where:

Type of Premises	Threshold for Exemption
Rooms (renting)	Rent ≥ ₹1,000 per day → TAXABLE
Community halls / Kalyan Mandapam / Open area	Rent ≥ ₹10,000 per day → TAXABLE
Shops / Business premises	Rent ≥ ₹10,000 per month → TAXABLE

## Services by Specified Organisations for Religious Pilgrimage

Services by a Specified Organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs / Government → EXEMPT

Specified Organisations:

1. Kumaon Mandal Vikas Nigam Limited (a Government of Uttarakhand undertaking)

2. Haj Committee of India / State Haj Committees

Worked example

### Example 1

Example 1: A priest conducts a marriage ceremony and charges ₹50,000. → Conduct of religious ceremony by a person → EXEMPT.

### Example 2

Example 2: A religious trust (12AB registered) rents out a room in its dharamshala for ₹800/day. → Below ₹1,000/day threshold → EXEMPT.

### Example 3

Example 3: Same trust rents a Kalyan Mandapam for ₹12,000/day. → Equals/exceeds ₹10,000/day → TAXABLE.

### Example 4

Example 4: Haj Committee charges pilgrims for facilitating Haj travel. → Service by specified organisation for religious pilgrimage → EXEMPT.

⚠️ Common exam mistakes

Believing renting of any room in religious place is always exempt — the ₹1,000/day room threshold must be checked.
Confusing the thresholds: rooms = ₹1,000/day, halls/shops = ₹10,000/day or month.
Forgetting the religious place must be managed by a 12AB-registered entity for renting exemption to apply.
Thinking all pilgrimage tour operators are exempt — only Kumaon Mandal Vikas Nigam and Haj Committee qualify.

Bare-Act text Entry 13 · Notification No. 12/2017-Central Tax (Rate) · click to expand

Services by a person by way of conduct of any religious ceremony; renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust u/s 12AB.

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Religious Services and Religious Ceremonies

Worked example

⚠️ Common exam mistakes