Welcome to your Ch 25: Exemption from supply of services (71 to 75)
71. Examine the following statements-
(i) Services provided by an intermediary. Both supplier of goods and recipient of goods are located outside the taxable territory.
(ii) Business correspondent acting on behalf of insurance company located in rural area appointed
an agent. Services provided by agent to business correspondent is exempt supply.
71A. Examine the following statements-
(i) Business correspondent appointed by bank located in rural area. Services provided by business correspondent is exempt supply.
(ii) Business correspondent acting on behalf of insurance company located in rural area appointed
an agent. Services provided by agent to business correspondent is exempt supply.
72. Examine the following statements-
(i) Renting of residential unit for residential use.
(ii) Renting of residential unit to a chartered accountant for official use.
73. Examine the following statements-
(i) Renting of hotel room for ₹ 1,000 including breakfast worth ₹ 200. Declared tariff is ₹ 1,500.
(ii) Renting of hotel room for ₹ 1,000. Extra bed charges ₹ 200 also charged not included in ₹ 1,000
74. Examine the following statements-
(i) Services provided by cord blood banks by way of preservation of stem cells or any other service in relation to such preservation.
(ii) Ambulance services provided by Mr. Dhanna Seth.
75. Examine the following statements-
(i) Plastic surgery by Doctor due to acting assignments.
(ii) Hair transplant services by Doctor due to injury in head.
