Welcome to your Ch 25: Exemption from supply of services (11 to 15)
11. Examine the following statement-
(i) Any person running an air conditioned public library for lending of books.
(ii) Charitable trust registered u/s 12AA of Income Tax Act, 1961 running a non air conditioned public library for reading and studying only.
12. Examine the following statement-
(i) Panditji charging ₹ 51,000 for conducting marriage ceremony.
(ii) Charitable trust registered u/s 12AA of Income Tax Act, 1961 rents out the 500 seating capacity hall located in the precincts of a religious place for ₹ 11,000 for a day for a birthday party.
13. Examine the following statement-
(i) Charitable trust registered u/s 12AA of Income Tax Act, 1961 rents hall located outside the precincts of a religious place for ₹ 1,000 for a day for marriage.
(ii) Charitable trust registered u/s 12AA of Income Tax Act, 1961 rents out a shop for ₹ 10,000 p.m. for a total period of 10 years.
14. Examine the following statement-
(i) Supply of taxable goods by charitable trust registered u/s 12AA of Income Tax Act, 1961.
(ii) Import of service by charitable trust registered u/s 12AA of Income Tax Act, 1961 for the purposes of providing charitable activities.
15. Examine the following statement-whether exempt or taxable
(i) Govt. awards a labour contract for repair of building in cremation ground to Person A at a value of ₹ 20,000.
(ii) Govt. awards a material and labour contract for making of cremation ground to Person A. Total value of contract is ₹ 1,00,000 where supply of material is.
