Welcome to your Ch 25: Exemption from supply of services (91 to 95)
91. Examine the following statements-
(i) Online journals subscribed by schools.
(ii) Online journals subscribed by ICSI.
92. Examine the following statements-
(i) IIM’s executive MBA programs. (part time)
(ii) IIM’s 2 year MBA programs. (full time)
92A. Examine the following statements-
(i) Inward cleaning supply by school is exempt supply.
(ii) Schools hires assessment agencies for conduct of exams is an exempt supply.
93. Examine the following statements-
(i) Import of services by United Nations for official use of the United Nations.
(ii) Import of services by Foreign diplomatic mission posted therein under reciprocity arrangement.
94. Examine which of the following statement is true. “Services supplied by an establishment of a person in India to any establishment of that person outside India, which are treated as establishments of distinct persons in accordance with Explanation 1 in section 8 of the Integrated Goods and Services Tax Act, 2017. Place of supply is outside India. Foreign exchange is received from outside India.
95. Examine the following statements-
(i) Toll charges for the usage of road.
(ii) Electricity distribution charges by DLF society.
