Gst on counselling, meditation, coaching service

Hi,

Can you anyone guide me on this. My friend is a counsellor, meditation coach, guide and healer. Apart from in house services, she also visits other cities for providing seminars. Her turnover is less than 20 lacs.

Question is, even though her turnover is less than 20 lacs, but since she visits outher cities for services, i.e. place of supplier is in other city, then is she covered in GST. Does she have to get registered MANDATORILY ? Please advice.

Also, in exemptino list -''Services for recreation privided for art and culture'' are exempt. Can her service be covered in this.

Also, if she gets her firm registered as trust, then can she get exemption. Please advice.