Page 17 - Ch8_ EXEMPTION

10. Exemptions relating to Education & Training:-

CCP 08.10.17.00
AB Ltd., a registered company of Chennai, Tamil Nadu, provided following services for month of Oct,
20XX:-
Particulars Amount (₹)
Services of transportation of students, faculty and staff from home to college and back to
2,50,000
Commerce College(a privatecollege) providing degree courses in BBA, MBA, B.Com.,

M.Com
Online monthly magazine containing question bank and latest updates in law to students 1,00,000

of PQR Law College offering degree courses in LLB and LLM
Housekeeping services to T Coaching Institute 50,000
Security services to N Higher Secondary School 3,25,000
Services of providing breakfast, lunch and dinner to students of ABC Medical College
5,80,000
offering degree courses recognized by law in medical field

All the above amounts are exclusive of GST. Compute the taxable supplies of AB Ltd. for the month of
October, 20XX with necessary explanations. [CA Inter Dec 21 Exam]
Answer:
Computation of value of taxable supplies of AB Ltd. for the month of October, 20XX:-

Particulars ₹ Explanation
Services of transportation of 2,50,000 Not exempt, as transportation services provided to an educational
students, faculty & staff to institution are exempt only if suchinstitution provides pre-school
commerce college education or education up to higher secondary school or equivalent.

Online monthly magazine to Nil Exempt, since service of supply of online educational journals
students of PQR Law College provided to an educational institution providing qualification
recognized by law are exempt from GST.

Housekeeping services to T Coaching 50,000 Not exempt, since T Coaching Institute is not an educational
Institute institution.
Security services to N Higher Nil Exempt, since security services provided to an educational institution
Secondary School providing education up to higher secondary school are exempt.
Note: It has been assumed that security services are performed in N

Higher Secondary School.
Services of providing breakfast, 5,80,000 Not exempt, since catering services provided to an educational
lunch & dinner to students of institution are exempt only if such institution provides pre-school
ABCMedical College education or educationup to higher secondary school or equivalent.

Value of Taxable supplies 8,80,000

CCP 08.10.18.00
Multi services 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 following information for April:-

Particulars Amount (₹)
Fee for the coaching provided to students for competitive exams. The coaching centre is run
6,24,000
by Multi services Private Ltd. in Punjab (Intra-State transaction)

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