Welcome to your Ch 25: Exemption from supply of services (31 to 35)
31. Examine the following statements-
(i) Infosys hires CS K K Agrawal for training of it’s employees in GST. All charges are paid by Ministry of Finance.
(ii) Ministry of Mines allots exploration rights of ores to a NALCO.
32. Examine the following statements-
(i) Indian Railways Finance Corporation leases wagons and coaches to Indian Railways is exempt.
(ii) ERCC shall pay tax on reverse charge basis on difference between GST on total royalty re-imbursed by mining lease holder and GST paid by the mining lease holders on royalty on reverse charge basis is exempt.
33. Following supply of services by the Department of Post is taxable supply ?
i . Speed post
ii. Express parcel post
iii. Life insurance
iv. Agency services
v. Basic Mail service
vi. Money order service
vii. Banking service
34. Following supply of services by the Govt is taxable supply ?
i. Hanger charges at airport
ii. Parking charges at port
iii. Platform ticket charges at railway station
35. Following supply of services by the Govt - Taxable supply or exempt supply ?
i. Transportation of passengers by railways in AC coach
ii. Transportation of passengers by railways in Non AC coach
iii. Transportation of goods by railways
iv. Renting of immovable property
