Keshav Ltd., a registered company of Chennai, Tamil Nadu has provided following education related services for the month of October: Particulars…

Computation of value of taxable supplies of Keshav Ltd. Particulars Amount (₹) Services of transportation of students, faculty and staff to Galgotian College [Not exempt, since transportation services provided to an educational institution are exempt only if such institution provides pre-school education or education up to higher secondary school or equivalent.] 2,50,000 Online monthly magazine to students of Pariksha Law College [Services of supply of online educational journals provided to an educational institution providing qualification recognized by law are exempt.] Nil Housekeeping services to Career Coaching Institute [Not exempt since such services are provided to a non-educational institute.] 50,000 Security services to Happy Higher Secondary School [Security services provided to an educational institution providing education up to higher secondary school are exempt since such services are performed in the premises of educational institution.] Nil Services of providing breakfast, lunch and dinner to students of Ayushmann Medical College [Not exempt, since catering services provided to an educational institution are exempt only if such institution provides pre-school education or education up to higher secondary school or equivalent.] 5,80,000 Value of taxable supplies 8,80,000