Whether Guest Lectures are covered under exempted category of recreational activities relating to arts or culture ?
TRT-2026-458

Issue Favourable to Tax Payer ?:- no

The applicant likes to know whether the income earned from conducting guest lectures amounts to taxable supply of service. The applicant is of the opinion that guest lectures rendered by him on law and legal awareness acts as a refreshment or diversion from the usual monotony and hence the services provided by him by way of training are recreational activities relating to arts or culture and as such, is non-taxable as the same falls under Entr.....