Examine whether GST is exempted on the following independent supplies of services: (i) Service provided by a private transport operator to Shaurya…
CA Intermediate · Taxation · MTP · September 2025
Examine whether GST is exempted on the following independent supplies of services: (i) Service provided by a private transport operator to Shaurya Boys Higher Secondary School by way of transportation of students to and from the school. (ii) Services provided by way of vehicle parking to general public in a Ruby shopping mall. (5 Marks)
Suggested Answer and Working Notes:
(i) Yes. Services provided to an educational institution by way of transportation of students are exempted from GST. Shaurya Boys Higher Secondary School qualifies as an educational institution. Thus, service provided by a private transport operator to Shaurya Boys Higher Secondary School by way of transportation of students to and from the school is exempt from GST. (ii) No. Services provided by way of vehicle parking to general public are not exempted from GST. Therefore, GST is payable on the services provided by way of vehicle parking to general public in a Ruby shopping mall.
Topics: Paper 3A: Income Tax Laws, Paper 3B: Goods and Services Tax
Related Questions in this Topic
- Who is liable to collect TCS (collection of tax at source) under section 52 of the CGST Act, 2017? Briefly explain the p...
- Answer the following questions, assuming that suppliers are registered under GST: (a) Bhagwati Roadlines is a registere...
- Determine the place of supply in each of the following independent circumstances: (i) Ms. Kavya, Delhi is a passenger t...
- Nakshatra Comforts Ltd. is engaged in providing various services in Delhi. It obtained registration under regular scheme...
- Stellar Orbit Appliances Pvt. Ltd., a registered person in Pune, Maharashtra, is engaged in supplying a bouquet of goods...