Welcome to your Ch 13: Reverse Charge on Services- 9(3) (6 to 10)
6. Examine the following statements.
i. A unregistered person (Factory) availing services of GTA cannot pay tax @ 5% on reverse charge basis unless it is registered.
ii. Transportation of pulses and rice by GTA is exempt from GST.
7.Examine the following statements where GTA service provider is not registered under GST.
i. X Ltd registered under GST books a whole truck for ₹ 1500.
ii. GTA transports vegetables for Pepsi (P) Ltd which is registered under GST.
8. Legal services means any service provided in relation to -
9.Examine the following statements and determine who is liable to pay tax -
i. Mr. A an advocate is representing X Ltd in High Court relating to GST matter and it’s aggregate turnover in the preceding financial year exceeds the threshold limit.
ii. Mr. A an advocate has let out it’s commercial property for ₹ 12,00,000 p.a. to Z Ltd.
10. Mr. A is representing Mr. B in lower court relating to residential property dispute and his salary in the preceding financial year was ₹ 60 Lakhs. Who is liable for payment of tax?
