Welcome to your Ch 25: Exemption from supply of services (21 to 25)
21.Examine the following statements where Central Govt makes following supply-whether exempt or taxable.
(i) Renting of immovable property for ₹ 5,000 to Person A who is not liable to be registered under GST.
(ii) Assignment of radio frequency to Airtel Ltd. whose aggregate turnover in the preceding financial year is ₹ 10 Crore.
22. Examine the following statements where Prasar Bharti makes following supply-
(i) Providing one time slot for 10 seconds each month for 10 months in DD for advertisement for a fees of ₹ 5,000 for each time slot.
(ii) Providing one time slot for 10 seconds daily for 100 days in DD for advertisement for a fees of ₹ 5,000 for each time slot
23. Examine the following statements where PMO receives following services-
(i) Architect service from a person located in South Korea for construction of international conference hall in Delhi.
(ii) Legal service from a firm of advocate.
24. Examine the following statements where Ministry of consumer affairs-
(i) Ministry of consumer affairs pays consideration to fair price shop for distribution of free wheat, rice and cereals to persons who are below poverty line.
(ii) Department of Heavy Industry pays consideration to GTA for transportation of machine from Delhi to Gorakhpur.
25. Examine the following statements-
(i) Ministry of civil aviation pays ₹ 1,00,000 to Indigo from viability gap funding to Indigo for keeping the fair not exceeding ₹ 2,500. Indigo flies the aircraft under Udan Scheme.
(ii) Railways hires GTA to transport machinery from Kandla ship yard to it’s railway yard, Prayagraj.
