Welcome to your Ch 25: Exemption from supply of services (41 to 45)
41. Examine the following statements-
(i) Transportation of passenger in sleeper Non AC bus from one city to another city is .......... supply.
(ii) Transportation of passenger in Non AC radio taxi within city is ............... supply.
42. Examine the following statements-
(i) Transportation of passenger in sleeper Non AC bus for conducted tour of Agra.
(ii) Transportation of passenger in ropeway.
43. Examine the following statements-
(i) Transportation of passenger in Inland water by Ferry within city or from one city to another city is exempt supply.
(ii) Cruise ship operating from Mumbai to Goa is taxable supply.
44. Examine the following statements-
(i) Transportation of passengers by an aircraft is taxable supply except embarking from or terminating in an airport located in the State of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal which is exempt supply.
(ii) Public transportation of passengers by a vessel is exempt supply except where vessel is being used predominantly for tourist purpose.
45. Examine the following statements-
(i) Transportation of goods by an aircraft either from India to outside India or from outside India to India is exempt supply.
(ii) Public transportation of passengers by a metro rail is exempt supply.
