Welcome to your Ch 25: Exemption from supply of services (1 to 5)
1. Examine the following statement-
(i) Where services supplied by supplier is exempt, ITC cannot be claimed.
(ii) Where services supplied by supplier is exempt, it shall not charge GST but if charged it shall deposit with the Govt.
2. Examine the following statement-
(i) Care or counselling of healthy persons for free.
(ii) Care or counselling of terminally ill persons by charging small fee.
3. Examine the following statement, charitable trust registered under section 12AA of Income Tax Act, 1961 provides following services -
(i) Care or counselling of healthy persons for free.
(ii) Care or counselling of terminally ill persons by charging small fee.
4. Examine the following statement, charitable trust registered under section 12AA of Income Tax Act, 1961 provides following services -
(i) Giving polio drops to children of an urban area by charging small fee.
(ii) Providing seven days yoga classes with lodging, boarding and three times meal.
5. Examine the following statement, charitable trust registered under section 12AA of Income Tax Act, 1961 provides following services
(i) Teaching computer skills to village children by charging small fees.
(ii) Teaching making of candles to prisoners by charging small fees.
