VAT Applicability on religious entity

A religious entity has a "place of worship license" issued by the Department of Community Development earn revenue from the following 1) Offertory 2) Voluntary subscription to become a member 3) Service charges for using Church facilities like hall 4) Special collection on behalf of church head quarters and division for the purpose of ministry and charitable works in India 5) Book sales and canteens Above entity is required to register for VAT ? If Yes then what will be the tax treatment for above services/income ?