Past exam Questions

1. Kala Niketan School is an educational institution providing pre-school education and education up
to higher secondary school. Which of the following services are exempt if provided to Kala Niketan
School? (d) May20 RTP

(i) Transportation of students, faculty and staff

(ii) Catering services

(iii) Cleaning services performed in such educational institution

(a) (i)

(b) (i) and (iii)

(c) (ii) and (iii)

(d) (i), (ii) and (iii)

2. (a) Holiday Guest House, situated at Shimla, provides boarding & lodging services to tourists at
economical cost. The charges of a single deluxe room per day are ` 999. Mr. X has booked one deluxe
room for two days during Christmas holidays. You are required to determine whether GST is payable
by Holiday Guest House on the above booking. If yes, determine the amount of GST so payable. Will
your answer change, if the charges of a single deluxe room per day charged by Holiday Guest House
are ` 1,000?

(a) Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential
or lodging purposes, having value of supply of a unit of accommodation below or equal to ` 1,000
per day or equivalent have been exempted from GST vide an exemption notification.

Thus, in view of the above-mentioned provisions, GST is not payable by Holiday Guest House on
the booking done by Mr. X as the charges for a unit of accommodation per day is less than ` 1,000.
The answer will remain the same even if the charges of a single deluxe room per day is ` 1,000 as
the exemption is also available in the case where value of supply of a unit of accomodation per
day is ` 1,000/ i.e., such services are taxable only where value of supply of a unit of
accommodation per day exceeds ` 1,000/-. Thus, no GST is payable by Holiday Guest House on the
booking done by Mr. X even if the charges of a single deluxe room per day is ` 1,000.

(b) M/s Damodar Ltd. provides services by way of storage of seasonal fruits and vegetables in
Bhatinda, Punjab. The monthly rental for a godown is ` 15,000. Examine whether GST is payable by
M/s Damodar Ltd.

(b) Services by way of storage/ warehousing of cereals, pulses, fruits, nuts and vegetables, spices,
copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo,
unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea have been exempted from
GST under an exemption notification under GST. Thus, no GST is payable on the services provided
by M/s Damodar Ltd. by way of storage of seasonal fruits and vegetables in Bhatinda, Punjab.
3. Mutiservices Private Ltd., registered in Punjab, is engaged in supplying a variety of services. Its
turnover was ` 35 lakh in the preceding financial year. It has provided the following information for
the month of April: (Nov20)

Note: Rates of CGST, SGST and IGST are 9%, 9% and 18% respectively. All the amounts given above
are exclusive of taxes. Compute the total GST liability of Multiservice Private Ltd. for the month of
April.

Computation of net GST liability of Multiservice Private Ltd. for the month of April:

Notes:-
 1. Coaching centre run by Multiservice Private Ltd. is not an educational institution since
competitive exam coaching does not lead to grant of a qualification recognized by law. Therefore,
fee received for coaching provided at such coaching centre is taxable.

2. Since Pureit University provides qualification recognized by law, it is an educational institution

and services provided to an educational institution, in relation to conduct of examination by such
institution are exempt from GST.

3. Since Lotus Public School provides education up to higher secondary school, it is an educational
institution and services of transportation of students, faculty and staff provided to an educational
institution are exempt.

4. Since Dhaani Public School provides pre-school education, it is an educational institution.

Security and housekeeping services provided within the premises of an educational institution are
exempt.

4. State with reasons, whether GST is payable in the following independent cases:- (Nov19 IPC)

(i) Services provided to recognized sports body as curator of national team.

(ii) Services provided by way of transportation of passenger in Metered Cab.

(iii) Services by way of public conveniences such as provision of facilities of washrooms.

(iv) Services provided by a player to a franchisee which is not a recognized sports body.

(i) Services provided to a recognized sports body by an individual as a player, referee, umpire,
coach or team manager for participation in a sporting event organized by a recognized sports body
are exempt from GST vide Notification No. 12/2017 CT(R) dated 28.06.2017. Thus, GST is payable
in case of services provided to a recognized sports body as curator of national team.

(ii) Service of transportation of passengers, with or without accompanied belongings, inter alia, by
metered cabs are specifically exempt from GST vide Notification No. 12/2017 CT(R) dated
28.06.2017. Thus, GST is not payable in this case.

(iii) Services by way of public conveniences such as provision of facilities of bathroom, washrooms,
lavatories, urinal or toilets are not liable to GST as it is specifically exempt as per Notification No.
12/2017 CT(R) dated 28.06.2017. Thus, GST is not payable in this case.

(iv) Services provided by a player to a franchisee which is not a recognized sports body is taxable
as it is not exempt under Notification No. 12/2017 CT(R) dated 28.06.2017. Thus, GST is payable in
this case.

5. Kala Niketan School is an educational institution providing pre-school education and education up
to higher secondary school. Which of the following services are exempt if provided to Kala Niketan
School? (d) (May20 IPC)

(i) Transportation of students, faculty and staff

(ii) Catering services

(iii) Cleaning services performed in such educational institution

(a) (i)

(b) (i) and (iii)

(c) (ii) and (iii)

(d) (i), (ii) and (iii)

6. Which of the following service is not exempt under GST? (C) (May20 IPC)

(a) Loading and unloading of paddy

(b) Loading and unloading of sugarcane

(c) Loading and unloading of tea bags

(d) Loading and unloading of potato

7. Mutiservices Private Ltd., registered in Punjab, is engaged in supplying a variety of services. Its
turnover was ` 35 lakh in the preceding financial year. It has provided the following information for
the month of April: (Nov20 IPC)

Note: Rates of CGST, SGST and IGST are 9%, 9% and 18% respectively. All the amounts given above
are exclusive of taxes. Compute the total GST liability of Multiservices Private Ltd. for the month of
April.

Computation of net GST liability of Multiservices Private Ltd. for the month of April:
Notes:-

1. Coaching centre run by Mutiservices Private Ltd. is not an educational institution since
competitive exam coaching does not lead to grant of a qualification recognized by law. Therefore,
fee received for coaching provided at such coaching centre is taxable.

2. Since Pureit University provides qualification recognized by law, it is an educational institution

and services provided to an educational institution, in relation to conduct of examination by such
institution are exempt from GST.

3. Since Lotus Public School provides education up to higher secondary school, it is an educational
institution and services of transportation of students, faculty and staff provided to an educational
institution are exempt.

4. Since Dhaani Public School provides pre-school education, it is an educational institution.

Security and housekeeping services provided within the premises of an educational institution are
exempt.
 Past papers
1. Anand Trust, Kolkata is registered under section 12AA of the Income Tax Act, 1961. It has provided
following particulars relating to the activities carried out by it for the month of March, 2020. (Nov20
IPC)
2. Discuss about the exemption available to the services provided by an Old Age Home under the
CGST Act, 2017. (Nov19 IPC)

The services provided by an old age home to its residents are exempt if the following conditions
are fulfilled:

(i) the old age home is run by Central Government, State Government or an entity registered
under section 12AA of the Income-tax Act, 1961.

(ii) The consideration charged is upto ` 25,000 per month per member.

(iii) The consideration charged is inclusive of charges for boarding, lodging and maintenance.

(iv) The residents of the old age home are aged 60 years or more.

3. Worldwide Pvt. Ltd. (a registered taxable person) having the gross receipt of ` 50 lakh in the
previous financial year provides the following information relating to their services for the month of
July, 2018. (Nov18 IPC)
4.

(Nov18 IPC)
5. Decide with reason whether the following independent services are exempt under CGST Act,
2017 :

(i) M/s Fast Trans, a goods transport agency, transported relief materials meant for victims of Kerala
floods being a natural disaster, by road from Delhi to Ernakulam, for a Limited Co.

(ii) Keyan Enterprises, an event organizer, provided services to Breathing Wall Ltd. by way of
organizing business exhibition at Pragati Maidan in New Delhi as part of Make in India initiative.

(Nov18 INT)(3 Marks)

(i) Services provided by a goods transport agency, by way of transport in a goods carriage of, inter
alia, relief materials meant for victims of inter alia natural or man-made disasters are exempt from
GST. Therefore, services provided by M/s Fast Trans will be exempt from GST.

(ii) Services provided by an organiser to any person in respect of a business exhibition held outside
India is exempt from GST. Since in the given case, the exhibition is organized in India, the services
of organization of event by Keyan Enterprises will not be exempt from GST.