Briefly examine the taxable value of supply in the following independent cases: (i) Rangi Transporters, a registered Goods Transport Agency (GTA)…

(i) Services provided by a GTA to an unregistered person, including an unregistered casual taxable person other than, inter alia, any partnership firm whether registered or not under any law including association of persons is exempt under GST. Thus, GTA services provided to partnership firm including AOP – whether or not registered under GST law, are liable to tax. Hence, consideration of 8,000 paid by Taneja & Taneja Co. is taxable under GST. (ii) The services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding - 5,000 per day to a person receiving health care services is taxable under GST. Since, in the given case Ameyash Hospital provided services in Sky natal Intensive Care, so the entire amount of 12,000 charged from Mr. Chaman is exempt under GST law.