AAR Rajasthan upon the advance ruling application filed by M/s Stonorti Marketplace Pvt. Ltd., has ruled that Yoga is not exempted under Notification No. 12/2017- CT(R) dated 28-06-2017 under entry number 80. 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.

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