Page 13 - Ch8_ EXEMPTION

I) Rail travel in AC train:- It is covered under exception part of exemption & thus, liable to
1
GST.

ii) Travel in a car rented for Travel by only metered cabs is covered in exemption. Thus,
whole day for lumpsum travel in a car rented forwhole day for lumpsum consideration is
consideration:- liable to GST.

iii) Metro travel:- It is covered in exemption and hence, not taxable.

iv) Air travel:- It is not covered under the exemption and thus, liable to GST.
v) Radio taxi travel:- It is not covered under the exemption & thus, liable to GST. As
per section 9(5) of CGST Act, GST is to be paid by the ECO in

this case.
vi) Rail travel in sleeper class:- It is covered in Exemption and hence, not liable to GST.
2 Use of cable car to transport passengers is not covered in the exemption & hence, it is liable to GST.

CCP 08.06.11.00
M/s. R Ltd. is engaged is providing service of transportation of passengers, furnished following
information for the month of Oct, 20XX. Find the GST liability.
1) Service of transportation of passengers by National Waterways: ₹ 50 lakhs

2) Service of transportation of passengers by Stage carriage (non-air conditioned): ₹ 5 lakhs
3) Service of transportation of passengers by contract carriage for tourism: ₹ 120 lakhs
4) Transportation of passenger from Mumbai to Chennai port in a vessel and such service in not for
tourism purpose: ₹ 12 lakhs

5) Transportation of passenger from Bagdogra to Manipur by Air in Business class: ₹ 5 lakhs
Note: R Ltd. is willing to avail exemption benefits, if any & Taxable supplies of Mr. R in the previous year
were ₹ 22 lakhs. [GST Rate = 5%]
Answer:-

Computation of taxable value and GST liability of M/s. R Ltd.:-
Service supplied [Transportation of passengers] ₹ in lakhs Remark
By National Waterways - Exempted supply
By Stage Carriage (non-air conditioned) - Exempted supply

By contract carriage for tourism 120 Taxable supply

In a vessel from Mumbai to Chennai & not for tourism - Exempted supply
By Air in Business class from Bagdogra to Manipur 5 Taxable supply

Taxable value of supply of services 125

GST liability @5% on ₹ 125 lakhs 6.25

07. Exemptions relating to Goods Transportation:-
CCP 08.07.12.00
Discuss whether GST is chargeable in respect of services provided by goods transport agency in each of

the following independent cases & also give necessary explanation for the same:-
(i) Transportation of organic manures ₹ 50,000.
(ii) Transportation of goods by Goods transport Agency

(iii) Transportation of military equipment's ₹ 25,000

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