Page 58 - CA Final GST

Badlani Classes

Less: Receipts of ‘Scinart’ a Commercial coaching institute providing Liable for
commercial coaching in the field of arts and science shall be GST
liable for GST
Less: Receipts of ‘Commerce concepts’ a Commercial coaching Liable for
institute providing coaching in the field of commerce shall be GST
liable for GST irrespective of the fact that a certificate was
awarded to each trainee after completion of the training.
Less: Receipts of Gurukul school providing education upto higher (60,00,000)
secondary are exempt.
Less: Receipts of ‘Play Kids’ school providing education upto (80,00,000)
primary level i.e. `80 lakhs are exempt. However, receipts from
renting of premises by the school to commercial coaching
centre shall be liable for GST.
Taxable Value 50,00,000
Total GST payable @ 18% 9,00,000

Que. RSU Trainers Ltd., a commercial training or coaching centre, provides the various services
as follows:
(1) Training and coaching of Hockey: `7 lakhs
(2) Coaching to students for preparation of ITT exams: `25 lakhs
(3) Conduct admission test for admission to ICG college providing qualification
recognized by foreign law: `5 lakhs.
(4) Training in recreational activities relating to culture: `10 lakhs
(5) Receipt from sale of prospectus/application forms to trainees: `10 lakhs
(6) A building which was let out to school providing pre-school education : `2 lakhs.
(7) Postal –coaching receipts : `7 lakhs
(8) Placement services provided to MNC. College, providing qualification recognized by
Indian law: `10 lakhs.
(9) Receipts from running training centre in relation to art classes : `17 lakhs
Compute the GST payable thereon if all charges 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

(1) Training and coaching in field of sports. [Liable to GST since 7,00,000
Entry 80 of Notification No. 12/2017- CT (Rate) provides
exemption any to Services by way of training or coaching in
recreational activities relating to sports by charitable entities
registered under Section 12AA the income –tax Art]
(2) Coaching for preparation of IIT 25,00,000
(3) Conduct admission test- Taxable since such qualification is not 5,00,000
recognized by India law
(4) Taining in recreational activities relating to culture[Exempt vide Exempt
entry 80 of Notification No. 12/2017- CT (Rate) ]
(5) Receipts from sale of prospectus/application form to trainees- 10,00,000
taxable Page57
(6) Building let out to school- Taxable 2,00,000

Central Goods & Services Tax Act, 2017