Page 23 - Ch8_ EXEMPTION

Discussion & Conclusion:-

Ü In the given case, Indiana Engineering College which is an educational institution conducted
entrance examination for which it charged entrance fee.
Ü This service is exempt from GST and thus, GST is not payable in this case.
(ii) Legal Provision:-
Ü Services by way of fumigation in a warehouse of agricultural produce are not exempt from GST.

Discussion & Conclusion:-
Ü In the present case, since Gupta Pest Control Co. provides services by way of fumigation in the
warehouse of sugarcane [being an agricultural produce], said services are taxable and GST is

payable on the same.
(iii) Legal Provision:-
Ü Catering services provided to an educational institution which is providing preschool education
and education up to higher secondary school or equivalent is exempt.
Discussion & Conclusion:-

Ü In the given case, services are provided by BTV Caterers to Smart Kids which is providing
preschool education & hence, the same are exempt from GST thus, GST is not payable in this case.
(iv) Legal Provision:-

Ü Health care services provided by a clinical establishment, an authorised medical practitioner or para-
medics are exempt from GST.
Ü As per CBIC clarification,
Ø Food supplied by hospital canteen to inpatients as advised by doctor/ nutritionists is a part of
composite supply of healthcare services & is not separately taxable. Thus, it is exempt.

Ø Food supplied by hospital to patients (not admitted) or their attendants or visitors are taxable.
Discussion & Conclusion:-
Ü In view of the same, GST is exempt on the food supplied by Tasty Foods to the inpatients as advised by
doctors/nutritionists.
Ü However, supplies of food by it to patients (not admitted) or attendants/visitors of the in-patients is

taxable and GST is payable on the same.

CCP 08.14.24.01
a) Mr. Jayesh, a registered supplier of Mumbai, received the following amounts in respect of the

various activities undertaken by him during the month of October 20XX.
S.No. Remark Amount (₹)
(i) Commission received as a recovery agent from a Non-Banking Finance Company 80,0000

(NBFC)
(ii) Actionable claim received from normal business debtors 10,50,000
(iii) Amount received from ABC Ltd. for performance of classical dance in one program. 1,74,500
(iv) Business assets (old computers) given to a friend free of cost, the market value of all No Amount
the computers was ₹ 51,000. No input tax credit has been availed on such computers charged
when used for business

(v) Consideration received for one month rent from a registered individual person for 15,200
renting of residential dwelling for use as residence.

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