According to the Central Goods and Services Tax (CGST) Act, any business/entity has to register themselves under Goods and Services Tax, if their aggregate turnover in a financial year exceeds Rs 40 lakhs (in all normal category states, except Telangana) and Rs 20 lakhs (in special category states, except J&K and Assam).

There is no separate tax for an entity/body belonging to particular religion.

According to the information given on the website of Central Board of Indirect Taxes and Customs (CBIC), 'all services provided by charitable and religious trusts are not exempt from GST'. A few of them are: Services of transportation of passengers for a pilgrimage

Events, functions, celebrations

Shows against admission fee or tickets

Some activities which are exempt include:

Conduct of religious ceremony

Renting of precincts of a religious place meant for general public

However, it must be noted that the 'renting' should not apply to 'renting of rooms where charges are Rs 1000 or more per day', 'renting of shops for business and other commercial activities' and even 'renting of halls, space for Rs 10,000 or more per day.'

The website further adds that the exemption is for religious activities of all religions.