Answer the following questions, assuming that suppliers are registered under GST: (a) Bhagwati Roadlines is a registered Goods Transport Agency…

9. (a) (i) Services provided by a Goods Transportation Agency to an unregistered person, including an unregistered casual taxable person, other than specified recipients (factory, society, co-operative society, body corporate, partnership firm or registered casual taxable person) are exempt from GST. An unregistered individual is not a specified recipient. Thus, the services of transportation of goods provided to Mr. Rajaram are exempt from GST. (ii) Services provided by a Goods Transportation Agency to an unregistered person, including an unregistered casual taxable person are exempt from GST. However, said services provided to specified recipients are not so exempt. One of these specified recipients is partnership firm whether registered or not under any law including association of persons. Thus, the services of transportation of raw material provided to Nakshatra & Associates are not exempt from GST. GST is payable on said services. (iii) Services provided by a Goods Transportation Agency, by way of transport of goods in a goods carriage, to Governmental agencies, which has taken registration under the GST law only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services are exempt from GST. Thus, the services of transportation of goods provided to the Gram Panchayat Office are exempt from GST. (b) Services by way of transportation of goods by road except the services of a Goods Transportation Agency (GTA) are exempt from GST. However, individual truck/tempo operators who do not issue any consignment note are not covered within the meaning of the term GTA. As a result, the services provided by such individual transporters who do not issue a consignment note are exempt under GST. Thus, GST is exempt on services of transportation of goods provided by Jarnail Singh, in the given case. (c) (I) Services by an artist by way of a performance in folk or classical art forms of- (a) music, or (b) dance, or (c) theatre, if the consideration charged for such performance is not more than ₹ 1,50,000 are exempt from GST. However, if it exceeds this amount, the entire consideration becomes taxable. Further, the exemption shall not apply to service provided by such artist as a brand ambassador. Moreover, activities of artists in still art forms e.g. painting, sculpture making etc. are taxable. In view of above discussion: (i) Solo classical kathak performance by Ragini at cultural sabha is exempt from GST since the consideration does not exceed ₹ 1,50,000. (ii) The classical kathak performance by Ragini for jewellery brand is not exempt from GST and GST is payable on entire fee of ₹ 1,20,000 because said services are performed as a brand ambassador. (iii) Since the amount involved in each of the two contracts independently is below ₹ 1,50,000, GST is not payable by Ragini on either of the performances, notwithstanding that the combined consideration for the day exceeds ₹ 1,50,000. Since Madhubani paintings made for Dhriti Artworks are activities in still art forms, same are not exempt from GST. GST is payable on the same. (II) Services by way of right to admission to a dance performance where the consideration for right to admission to said event is not more than ₹ 500 per person. Since in the given case, the admission fee per person charged by the organiser of event to attend Ragini's performance does not exceed ₹ 500, same is exempt from GST.