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3. Education services for obtaining qualification recognised by law of foreign country 3,10,000

4. Renting of furnished flats for temporary stay to different persons 1,20,000
5. Conducting Modular Employable Skill Course, approved by NationalCouncil of Vocational 1,40,000
Training
6. Conducting private tuitions 3,00,000
7. Running martial arts academy for young children 55,000

8. Conducting career counselling session 1,65,000
9. Renting of Flat for office use 1,00,000
Compute the value of taxable supply and the amount of GST payable. The above receipts are exclusive of
GST amount. Rate of GST is 18%.

Answer:-
Computation of value of taxable supply and amount of GST payable for Sungrow Pvt. Ltd. for July,
20XX:-

S.No. Particulars ₹ Reason
1. Running a boarding school Nil Exempt, as any services provided by an educational
institution to its students, faculty & staff are exempt.
2. Fees from prospective employer for campus 1,70,000 Taxable, as it is not specifically exempt.
interview

3. Education services for obtaining the 3,10,000 Taxable, an institution providing education services for
qualification recognised by law of foreign obtaining qualification recognized by a foreign country
country does not qualify as educational institution. Thus, said
services are not exempt.

4. Renting of furnished flats for temporary 1,20,000 Taxable, services by a hotel, inn, etc., for residential
stay to different persons or lodging purposes are taxable
5. Conducting Modular Employable Skill Nil Exempt, as an institution providing Modular
Course Employable Skill Course qualifies as educational

institution & thus, any service provided by it to its
students are exempt.
6. Conducting private tuitions 3,00,000 Taxable, as it is not specifically exempt.

7. Running martial arts academy for young 55,000 Taxable, as it is not specifically exempt.
children
8. Conducting career counselling session 1,65,000 Taxable, as it is not specifically exempt.
9. Renting of Flat for office use 1,00,000 Taxable, services by renting of residential dwelling for

residence is exempt, however renting of residential
dwelling for office use is taxable
Value of taxable Supply 12,20,000
GST @18% 2,19,600

CCP 08.14.31.00
Determine whether GST is payable on services provided under the following independent cases:-
1. Mr. Rahul is a proprietor of a proprietorship concern- “Rahul Trading”. Rahul Trading is registered
under GST in Gujarat. Mr. Rahul rents a residential flat in his personal capacity for use as his own

residence and such renting is on his own account and not that of the proprietorship concern.

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