Welcome to your Ch 13: Reverse Charge on Services- 9(3) (11 to 15)
11. Examine the following statements in the light of sponsorship services. Assume all the persons mentioned are registered in GST?
i. Pepsi (P) Ltd sponsors college event. Pepsi (P) Ltd is liable for payment of tax.
ii. Mr. A sponsors a college event. College is liable for payment of tax.
12. Examine the following statements in the light of sponsorship services. Assume all the persons mentioned are registered in GST?
i. Pan Pasand Ltd sponsors a football event organised by National sports federation. Both supplier of
sponsorship and recipient of sponsorship not liable for payment of tax.
ii. VIVO Ltd sponsors Pro Kabbadi league. Both supplier of sponsorship and recipient of sponsorship not liable for payment of tax.
13. Examine the following statements in the light of reverse charge u/s 9(3) ?
i. Society is a body corporate.
ii. Co-operative society is a body corporate.
iii. LLP shall be treated as Firm.
14. Examine the following statements Exempt supply or taxable supply? –
i. Assignment of radio frequency to RIM Ltd whose aggregate turnover in the preceding financial year is ₹ 5 Cr.
ii. Assignment of mining rights to MIR Ltd, Delhi whose aggregate turnover in the preceding financial year is ₹ 15 Lakhs.
15. Match the following –
