gst on temples registered under IT act 12AA

Rajesh Kannappan (25 Points)

13 October 2017  
hi there temples registered on income tax act 12AA.it collects donations from voluntary contributions .for conducting poojas and adminstration. temples issue Prasada by receiving donation . and temple receive donations for giving ghee or oil lamps . and temples receive donation for yoga classes.
do the temple have to register in GST . if so wht is the section in cgst and rate of GST .