Explain in brief whether the below mentioned independent cases of supply of services provided are exempt or taxable under GST law, providing very…

CA Final · Indirect Tax Laws · MTP · May 2026
Explain in brief whether the below mentioned independent cases of supply of services provided are exempt or taxable under GST law, providing very brief reasoning: (i) Summit Seekers Camp Campsite, a registered entity under GST, has fixed up various tents in Shimla, for lodging purposes being offered to tourists and trekkers. The details of tents rented by Summit Seekers Camp Campsite on 8 th December is as under: No. of tents rented Amount of rent charged per tent per day Nature of occupancy 10 600 Single 15 1000 Double (ii) Vertax Infotech LLP, a limited liability partnership firm having registered place of business in Hyderabad under GST, entered into a contract with Renu Services for providing air-conditioned mini vans for 1 year for transportation of its female employees working in night shifts to be picked up from designated spots every day at 9:00 p.m. except weekends and dropped to the office. The same female employees were again picked up from office at 6:30 a.m. every morning except weekends and dropped back at the same spots from where they were picked up. (iii) Jayanti Caters Limited, registered under GST, provided catering services to Kanya Shiksha Sadan, an educational institute providing pre-school education amounting to 2,50,000 in the month of February. (iv) 50 women from different cities pursuing diploma in management courses, participated in the 'Leadership Program' designed especially for women for a duration of 9 months by IIM, Bangalore (a certificate as to their participation was awarded to each one of them after the completion of the programme). (v) Mr. Nirmal rented his residential flat to his friend Dr. Jaikishan, who is not registered under GST for use as his medical clinic at a monthly rent of 15,000.

Suggested Answer and Working Notes:

(i) Taxable: Since there is no specific exemption with respect to services provided by a campsite for lodging purposes, services provided by Summit Seekers Camp Campsite are liable to GST. (ii) Taxable: Service of transport of passengers provided by Renu Services are liable to GST since such services are being provided in a contract carriage which is air-conditioned. (iii) Exempt: Since catering services provided to an educational institution providing pre-school education are exempt from GST, Jayanti Caters Limited is not liable to pay GST. (iv) Taxable: Since short duration programs provided by IIMs are not any qualification recognized by law, GST is payable in the given case. (v) Taxable: Since residential dwelling is rented for use other than residence, GST is payable on the same.

Topics: Exemptions from GST

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