Welcome to your Ch 13: Reverse Charge on Services- 9(3) (21 to 25)
21. Examine the following statements in the light of following supply of services -
i. Mr. Javed Akhtar writes songs for TIPS industries. TIPS industries pays royalty of ₹ 19,00,000 to Mr. Javed Akhtar. Mr. Javed Akhtar who is registered under GST is liable for payment of tax.
ii. Mr. Chetan Bhagat writes novel for Rupa and Co. Rupa and Co pays royalty of ₹ 2 Cr. to Mr. Chetan Bhagat. Rupa and Co is liable for payment of tax.
22.Examine the following statements in the light of following supply of services -
i. Business correspondent provides services to a banking company located in non-taxable territory.
This transaction falls in reverse charge.
ii. Business facilitator provides services to a banking company located in taxable territory. This transaction falls in reverse charge.
23. Which of the following services are exempt?
24. Examine whether following security services shall fall in reverse charge or not?
25. Examine whether following renting of motor services including fuel and operator shall fall in reverse charge or not?
