Mr. Jitender engaged in providing various services is registered as a regular taxpayer under GST. He furnished the following information relating to…

Computation of taxable supplies for the financial year 2024-25 S. No. Particulars Amount (₹) (i) Rent received for renting of land for fish farming. (Renting of vacant land for agricultural activity is exempt.) Nil (ii) Received price linked subsidy from M/s Happy Days, a registered Charitable Trust. (Since price linked subsidy is received from the non-Government body, same is included in the value of taxable supply.) 2,00,000 (iii) Provided services as National Testing Agency to M/s Fine Future Institute, a recognized educational institute for conducting an entrance examination for admission to educational institute. (Service provides by National Testing Agency to conduct entrance examination for admission to educational institution is exempt from GST.) Nil (iv) Provided services by way of pre-conditioning, pre-cooling, ripening and waxing of fruits. The essential characteristics of fruits remain same. (Services by way of pre-conditioning, pre-cooling, ripening and waxing of fruits where the essential characteristics of fruits remain same is an exempt supply.) Nil (v) Providing rooms having room charges - 4,500 per day to a person receiving health care services from his established health care clinic. (The services provided by a clinical establishment by way of providing having room charges upto 5000per day to a person receiving health care services are exempt.) Nil Total Taxable Value 2,00,000