Nation Public School (NPS) situated in Bilaspur in the State of Chhattisgarh has planned to celebrate its sports day in Bilaspur Stadium located at…

CA Final · Indirect Tax Laws · MTP · September 2025
Nation Public School (NPS) situated in Bilaspur in the State of Chhattisgarh has planned to celebrate its sports day in Bilaspur Stadium located at a distance of 20 km from the school precincts on 15th April. DPS has invited quotes from various suppliers for arranging tent, security and catering for students and teachers. The price has to be quoted including all applicable taxes. Suman & Co., a supplier providing the services required above, is not sure of the GST impact on the above transactions. It seeks your help to determine whether GST is applicable on all the above services or not, so that it can quote the competitive price accordingly.
(A) Tent, security and catering services: All taxable
(B) Tent, security and catering services: All exempt
(C) Tent and security services: Taxable; Catering services: exempt
(D) Tent: Taxable; Security and catering services: exempt

Suggested Answer and Working Notes:

Correct Answer: Option (C)

Tent and security services: Taxable; Catering services: exempt

Topics: Input Tax Credit

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