Nakshatra Comforts Ltd. is engaged in providing various services in Delhi. It obtained registration under regular scheme on 25th April of the…

7. Computation of total value of supply tax on which is payable by Nakshatra Comforts Ltd. under reverse charge: S. No. Particulars Value of supply (₹) (i) Rent paid for a residential dwelling taken on rent from Mr. Dhruv [Taxable, since residential dwelling for use as residence are being rented to a registered person. Further, tax on service by way of renting of residential dwelling by any person to a registered person is payable under reverse charge by such registered person. Hence, in the given case, tax is payable by Nakshatra Comforts Ltd.] 30,000 (ii) Rent paid for a commercial car parking [Tax on service by way of renting of any immovable property other than residential dwelling by an unregistered person to a registered person other than a person who has opted to pay tax under composition levy is payable under reverse charge by such registered person. Hence, in the given case, tax is payable by Nakshatra Comforts Ltd.] 20,000 (iii) Security services availed from Safe Security Services Pvt. Ltd. [Tax on security services (services provided by way of supply of security personnel) provided by a person other than body corporate to a registered person is payable under reverse charge. Since in the given case, security services are being provided by a body corporate, tax is not payable under reverse charge by Nakshatra Comforts Ltd. Moreover, since Safe Security Services Pvt. Ltd. is unregistered, tax is not payable at all on said transaction.] Nil (iv) Legal fees paid [Legal services provided by a partnership firm of advocate other than a senior advocate to a business entity with an aggregate turnover up to such amount in the preceding financial year as makes it eligible for exemption from registration, are exempt from GST. Thus, no GST is payable on the said transaction at all.] Nil Total value of supply on which tax is payable under reverse charge 50,000