Page 47 - CA Final GST

Badlani Classes

(4) Payment made for the services received from a service provider 10,00,000
located in England, for the purposes of providing ‘charitable
activities’
(5) Amount received for activities relating to preservation of 12,35,000
forests and wildlife
Note: GST have been charged separately wherever applicable. Rate of GST is 18%
Ans. Computation of GST liability of MTCT (amount in `)-
Fees charged for yoga camp conducted by the trust Nil
Amount received for advancement of educational programmes relating Nil
to abandoned orphaned or homeless children
Amount received for activities relating to preservation of forests and Nil
wildlife
Amount received for renting of commercial property owned by the 35,00,000
trust
Value of Taxable supply 35,00,000
GST payable @ 18%[A]
Services to be taxed on reverse charge basis:
Payment made for the services received from a service provider located Nil
in England for the purposes of providing ‘charitable activities
[WN-2]
GST liability [(A)+(B)]

Que. Kapleswara Charitable Trust registered under Section 12AA of the Income Tax Act, 1961.
Supplied the following services during the taxable period. Find the taxable supply or
exempted supply from the following:
a- Income from Navratri functions, other religious functions, and religious poojas
conducted for Rs 2,12,345/-
b- During Ganeshutsav or other religious functions, charitable trusts rent out their
space to agencies for advertisement hoardings, income from such advertisement `
4,98,765/-
c- Donation for religious ceremony is received with specific instructions to advertise
the name of a donor for `1,00,001/-.

Que. Marry Charitable Trust registered under section 12AA of the income tax and also
registered person under GST Law.
Provided the following services in the month of October.
a- Services by way of training or coaching in recreational activities relating to sports
for `4,00,000/-.
b- Fee from organizing yoga camps or other fitness camps for `5,00,500/-
c- Organizes fitness camps in reiki, aerobics, etc., and receive donation from
participants `2,25,000/-.
d- Services of public libraries by way of lending of books, publications or any other
knowledge-enhancing content or material for `20,000.
Assume applicable rate of GST for taxable supplies @18%.

EXEMPTIONS : Religious Services Page46
2 Services by a person by way of-

Central Goods & Services Tax Act, 2017