As per Notification No.12/2017-Central Tax (Rate) dated 28th June 2017, entry no 13(a), it can be inferred that the amount charged, by whatever name called, for the conduct of any religious ceremony is exempt from GST. Religious ceremonies encompass life-cycle rituals, which may include special religious pujas. These rituals are conducted by individuals who hold the authority granted by these religious texts. Such ceremonies are particularly prominent during significant life events such as birth, marriage and death.
A religious place refers to a location primarily designated for the purpose of engaging in religious activities such as prayers, worship related to a specific faith, meditation, or spiritual practices.
Example: Gopaldas Sharma, a priest charges Rs. 35000 for conducting a religious ceremony on the marriage of Mr. Anand verma. Services provided by any individual or entity in the form of conducting religious ceremonies are exempt from Goods and Services Tax (GST).