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2. National Testing Agency conducted entrance examination for admission to various educational
institutions.

3. Road contractors receives annuities in place of toll from the public.
4. GST on payment of honorarium to the Guest Anchors. [CA Inter RTP Nov 23]
Answer:-

1. Legal Provision:- Services by way of renting of residential dwelling to a registered person is exempt
from GST, if –
Ü the registered person is proprietor of a proprietorship concern & rents the residential dwelling in his
personal capacity for use as his own residence and

Ü such renting is on his own account and not that of the proprietorship concern.
Discussion & Conclusion:-
Ü In the given case, Rahul is a proprietor of Rahul Trading.
Ü Mr. Rahul is renting his residential flat for use as his own residence and that too on his own account
and not that of the proprietorship concern.
Ü Thus, the said service is covered under exemption notification & no GST is payable on it.
2.
Legal Provision:-
Ü As per explanation to exemption notification, any authority, board or body set up by Central

Government or State Government including National Testing Agency for conduct of entrance
examination for admission to educational institutions shall be treated as educational institution for
the limited purpose of providing services of conduct of entrance examination for admission to
educational institutions.
Discussion & Conclusion:-
Ü National Testing Agency is treated as educational institution & thus, services provided by it by way of

conducting entrance examination for admission to various educational institutions is exempted
from GST.
3. Legal Provision:-

Ü Access to a road or a bridge on payment of toll is exempt from GST.
Discussion & Conclusion:-
Ü In given case, road contractors who receive annuities in place of toll from the public will be subjected
to GST on annuity payment.
4 Ü It is Clarified by CBIC that supply of all goods & services are taxable unless exempt or declared as

'neither a supply of goods nor a supply of service'. Services provided by the guest anchors in
lieu of honorarium attract GST liability.
Ü However, guest anchors whose aggregate turnover in a financial year does not exceed ₹ 20 lakh (₹ 10

lakh in case of specified Special Category States) shall not be liable to take registration and pay GST
Ü Sansad TV and other TV channels invite guest anchors to participate in their shows and pay
remuneration to them in the form of honorarium

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