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Preservation of Tigers in Sunderbans, Nil Exempt, as it is a charitable activity of preservation
West Bengal of wildlife, service provided by Trust is eligible for
exemption.
Letting out of precincts of religious 2,00,000 Taxable, as the rent is ₹ 10,000 per day, it is not
place owned by Trust in Kolkata eligible for exemption. Renting of precincts of a
religious place meant for general public owned by a

charitable trust is exempt only when rent is less than
₹ 10,000 per day.
Total value of taxable supply 14,00,000

04. Exemptions relating to Legal Service:-
CCP 08.04.06.00
M/s Patil & Associates is a partnership firm engaged in providing legal services pertaining to corporate
affairs, legal consultancy & representational services. During the financial year, it has provided the

following services:-
(I) Represented a company appeal matter for M/s Shah & Shah Pvt. Ltd. which is an unregistered
person under GST as aggregate turnover in preceding financial year is less than the threshold limit
applicable for registration.

(ii) Assisted Advocate Dhiraj for a legal matter relating to a criminal case of his client.
(iii) Legal consultancy services for personal land related matter to its client, Mr. Balal dev.
(iv) Provided legal advice to the State Government for an official matter.
Whether the above services are taxable or exempt? Also give reason for the same.
Answer:-

(I) Exempt:-
Ü Legal service provided by a partnership firm of advocates to a business entity with an aggregate
turnover up to such amount in preceding financial year as makes it eligible for exemption from
registration under CGST Act is exempted under GST.

Ü Legal services include representational services.
(ii) Exempt:- Legal service provided by a partnership firm of advocates to an advocate is exempt.
(iii) Exempt:- Legal service provided by a partnership firm of advocates to a person other than a business
entity is exempt.

(iv) Exempt:- Legal service provided by a partnership firm of advocates to State Government is exempt.

05. Exemptions relating to Agriculture:-

CCP 08.05.07.00
Green Agro Services, a registered person provides the following information relating to its activities
during the month of February, 20XX:-
Gross Receipts from Amount ₹
Services relating to rearing of sheeps 6,00,000

Services by way of artificial insemination of horses 4,00,000
Processing of sugarcane into jaggery 8,00,000
Milling of paddy into rice 7,50,000

Service of fumigation in a warehouse of agricultural produce 1,80,000

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