Examine the following independent cases and determine whether the services are taxable under GST Law: (i) Dhruv Printing Press, a registered entity…

Particulars Taxability (i) Vishwakarma Technical Institute qualifies as an educational institution 2 . Thus, services provided by Dhruv Printing Press to Vishwakarma Technical Institute are exempt since services are being provided to an educational institution by way of services relating to conduct of examination by such institution. Exempt (ii) Affiliation services by State educational boards are exempt only when they are provided to Government Schools. Thus, affiliation charges of 50,000 charged by State Board of Education from a school run by Dharampal Trust is taxable. Taxable (iii) Renting of room by a clinical establishment to a person receiving health care services are exempt provided room charges are upto5,000 per day. However, this limit does not apply to renting of Intensive Cardiac Care Unit (ICCU). Thus, amount of 19,500 3 charged by Wecare Hospital from Mr. Sahil admitted in ICCU is exempt. Exempt (iv) Food supplied to the in-patients as advised by the doctor/nutritionists is a part of composite supply of healthcare by Citcare Hospital and is not separately taxable. Thus, said supply is exempt. Exempt 2 Vishwakarma Technical Institute qualifies as an educational institution since it is an ITI which provides courses notified under Apprentices Act, 1961, i.e. approved vocational education courses. 3 It has been most logically assumed that - 19,500 is room rent charges for ICCU.