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provided by Babloo Transporters will be exempt from GST.
(iv)No. The claim made by Keyan Enterprises that it is not required to pay GST is not correct.

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

(v) Yes, it is taxable supply of service because services provided by operators of common Bio-medical Waste
Treatment Facility to any establishments are taxable.

CCP 08.14.27.00
Examine the following independent services provided in the month of August, 20XX and Compute total
value of taxable services:-
S.No. Particulars Amount (₹)

1. Waxing of apples to provide it an artificial sheen for increasing its marketability 1,00,000
2. Admission to a Railway Museum 50,000
3. Transportation of patients to ABC Nursing Home and Bheem Multispecialty Hospital, 1,20,000
in an ambulance owned by XYZ Ltd.

4. Admission to a Telly Award Function [Value per ticket per person is ₹ 510] 5,10,000
5. Transportation of milk by a goods transport agency 1,50,000
6. Services by way of artificial insemination of livestock(other than horses) 2,15,000
7. Services provided by clinical establishment to Neo natal Intensive care (NICU) unit by 32,500

way of providing room having charges 6500 per day
8. Services by way of slaughtering of Animals 20,000
Note:- Wherever applicable, GST has been charged separately.

Answer:-
Computation of Taxable Value of services
S.No. Particulars Rs Remarks
1. Waxing of apples to provide it an artificial - It is specifically exempted as it does not alter essential
sheen for increasing its marketability characteristics of apples.

2. Admission to a Railway Museum - It is specifically exempted & hence, not liable to GST.
3. Transportation of patients to ABC Nursing - Ambulance services provided by an entity which is not a
Home and Bheem Multispecialty Hospital, clinical establishment or an authorized medical
in an ambulance owned by XYZ Ltd. practitioner or paramedics are also exempt from GST.

4. Admission to a Telly Award Function 5,10,000 It is taxable as consideration for admission to an award
[Value per ticket per person is ₹ 510] function is more than ₹500.
5. Transportation of milk by a goods - This is specifically exempted & hence, not liable to GST.
transport agency
6. Services by way of artificial insemination - This is specifically exempted & hence, not liable to GST.

of livestock (other than horses)
7. Services by way of providing room to Neo - Services provided by clinical establishment to providing
natal intensive care unit room other than ICU/ CCU/ ICCU/NICU are taxable if

room charges exceeding ₹ 5000 per day

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