Welcome to your Ch 25: Exemption from supply of services (36 to 40)
36. Following supply of services by the Govt -
i. Passport issuance fees charged by the Govt. is taxable supply.
ii. Assignment of right to use natural resources to a business entity is taxable supply.
37. Examine the following statements and determine which statement is true if this FOB contract. “Transportation of goods by foreign vessel from USA to India. Vessel is registered outside India. Recipient is unregistered in India. Place of supply is in India”
37A. Examine the following statements and determine which statement is true if this is CIF contract. “Transportation of goods by foreign vessel from USA to India. Vessel is registered outside India. Recipient is unregistered in India. Place of supply is in India”
38. Examine the following statements and determine which statement is true and it is FOB contract. “Transportation of transit goods by road from India to Nepal. Consideration received in INR. GTA is registered in India. Recipient is in Nepal. Place of supply is in Nepal”
38A.Examine the following statements and determine which statement is true and it is FOB contract. “Transportation of goods purchased from India and transported by road from India to Nepal. Consideration is received in INR. GTA is registered in India @ 12%. Recipient is in Nepal. Place of supply is in Nepal”
38B. Examine the following statements and determine which statement is true and it is CIF contract. “Transportation of goods purchased from India and transported by road from India to Nepal. Consideration is received in INR. GTA is registered in India @ 12%. Recipient is in Nepal. Place of supply is in Nepal”
39. Examine the following statements and determine which statement is true. “Person A registered in GST, Delhi, books a business class ticket in Indigo Airlines from Baghdogra to Mumbai and back by paying a consideration ₹ 10,000. It gives his GSTN while booking this ticket”
40. Examine the following statements-
(i) Transportation of passenger in sleeper AC bus from one city to another city is taxable supply.
(ii) Transportation of passenger in AC bus within city is taxable supply.
