Page 57 - CA Final GST

Badlani Classes

Que. Educators Ltd., providing educational services, furnishes you with the following
information for the various services provided by it. It has collected an aggregate sum of
`250 lakhs during the quarter ended 30-09-2017 as under-
(1) Receipts of ‘Gyan-sagar’ an industrial training institute (ITI) affiliated to the National
Council for Vocational Training (NCVT): `12 Lakhs
(2) Receipts of ‘Edu care’ a vocational education provider affiliated to Sector Skill
Council formed under National skill Development Corporation (NSDC): `18 Lakhs.
(3) Receipts of ‘Abhigyan Skill Centre’ an industrial training centre(ITC) affiliated to
the State Council for Vocational Training,: `20 lakhs
(4) Receipts of ‘Mission’, an institute, registered with Directorate General of
Employment and Training (DGET) , Union Ministry of Labour and Employment,
running a Modular Employable Skill Course (MESC) approved by the National
Council of Vocational Training: `10 lakhs.
(5) Receipts of ‘Scinart’ a Commercial coaching institute providing commercial
coaching in the field of arts and science : `8 lakhs (no certificate was issued on
completion of the training)
(6) Receipts of ‘Commerce concepts’ a Commercial coaching institute providing
coaching in the field of commerce : `12 lakhs (a certificate was awarded to each
trainee after completion of the training)
(7) Receipts of Gurukul school providing education upto higher secondary: `60 lakhs
(8) Receipts of ‘Play Kids’ school providing education upto primary level: `110 lakhs
(such receipts includes receipts from renting of premises to commercial coaching
centre: `30 lakhs).
Compute the value of taxable supply and GST payable thereon. All the amounts are
exclusive of GST. Rate of GST – 18%
Ans. Computation of Value of taxable supply and GST payable (amount in `)
Total Receipts of the quarter 2,50,00,000

Less: Receipts of ‘Gyan sagar’ an industrial training institute (ITI) (12,00,000)
affiliated to the National Council for Vocational Training
(NCVT), not liable to GST, since the same is exempt.
Less: Receipts of ‘Edu-care’ a vocational education provider (18,00,000)
affiliated to Sector Ski8ll Council formed under National Skill
Development Corporation (NSDC) are exempt.[Entry 69 of
Notification No. 12/2017-CT (Rate)]
Less: Receipts of ‘Abhigyan Skill Centre’ an industrial training (20,00,000)
centre(ITC) affiliated to the State Council for Vocational
Training, Rajasthan, to liable to GST, since the same is exempt.
Less: Receipts of ‘Mission’, an institute, registered with Directorate (10,00,000)
General of Employment and Training (DGET),Union Ministry
of Labour and Employment, running a Modular Employable
Skill Course (MESC) approved by the National Council of
Vocational Training- Not liable to GST, since the same is
exempt.
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Central Goods & Services Tax Act, 2017