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Receipts for services provided in relation to conduct of examination in Pureit University, Delhi 19,200

(providing education recognized by Indian law), being an inter-State transaction
Amount received for transportation of students and faculty from their residence to Lotus 24,000
Public School - a higher secondary school – and back (Intra-State transaction)
Amount received for providing the security and housekeeping services in Dhaani Public School 36,000

– a pre-school (Intra-State transaction)
Note: Rates of CGST, SGST & IGST are 9%, 9% and 18% respectively. All the amounts given above are
exclusive of taxes. Compute total GST liability of Multi services Private Ltd. for the month of April.
[CA Inter RTP Nov 2020]
Answer:-

Computation of net GST liability of Multi services Pvt. Ltd. for the month of April, 20XX:-
Particulars Value (₹) CGST @ SGST @ IGST @1
9% (₹) 9% (₹) 8% (₹)
Fee for coaching provided to students for competitive exams (Note-1) 6,24,000 56,160 56,160 -

Services towards conduct of examination in Pureit University, Delhi 19,200 - - -
(Note-2)
Services of transportation of students & faculty from their residence to 24,000 - - -

Lotus Public School & back (Note-3)
Security and housekeeping services in Dhaani Public School (Note-4) 36,000 - - -
Total GST Liability 56,160 56,160 -
Notes:-
1) Fee for coaching is taxable since Coaching centre run by Muti services Private Ltd. is not an educational

institution as it does not lead to grant of a qualification recognized by law.
2) Since Pureit University provides qualification recognized by law in India, it is an educational institution &
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
& 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.

11. Exemptions relating to Sports:-
CCP 08.11.19.00

State whether the following services are exempt under GST or taxable? Also determine the value of
taxable services. Note that the amounts given below are exclusive of GST.
Sr.No. Particulars Amount (₹)
1. Services provided to a recognized sports body by an individual as a player, referee, umpire, coach 12,40,000
or team manager for participation in a sporting event organized by a recognized sports body

2. Service by a player to a franchisee which is not a recognized sports body 6,80,000
3. Services by a recognized sports body to another recognized sports body 1,20,000
4. Services by individuals such as selectors, commentators, curators, technical experts 6,90,000
5. 2,00,000
Service by Team Manager for Indian Sports League (ISL), a recognised sports body, for a Tennis
tournament organised by Multi brand retail company

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