Page 61 - CA Final GST

Badlani Classes

Out door catering services provided to educational institutions running 5,00,000
approved vocational courses[to covered under Entry 66 of Notification
No. 12/2017 –CT(Rate), hence liable to GST]
Security Services provided to pre-nursery school [Exempt vide Entry 66 Exempt
of Notification No. 12/2017-CT(Rate)]
House keeping and cleaning services in college providing recognized 5,12,500
graduation degree [Not covered under Entry 66 of Notification No.
12/2017 –CT(Rate), hence liable to GST)]
Conduct of examination of ICAI [Covered under Entry 66 of Exempt
Notification No. 12/2017 –CT(Rate), hence liable to GST]
Placement services provided to ICSI [Liable for GST] 12,00,000
Development of course content of ICMA institute [Liable for GST] 2,00,000
Training of Staff of Higher Secondary School [Net covered under Entry 1,50,000
66 of Notification No. 12/2017-CT(Rate), hence liable to GST]
Receipts by way subscription of online education journals/periodicals 2,50,000
from educational institutions who provide degree recognized by any law
is exempt under Entry 66 of Notification No. 12/2017 –CT(Rate).
However amount received from higher Secondary school is liable to
GST.
Value of taxable supply 42,12,500
GST payable @ 18% 7,58,250

CONSTRUCTUION AND WORKS CONTRACT SERVICE
Sec 2(119) “Works contract: means a contract for-
Building / Construction / Fabrication / Completion
Erection / Installation / Fitting out / Improvement
Modification / Repair / Maintenance / Renovation / Alteration / commissioning
of any immovable property wherein transfer of property in goods (whether as goods or
in some other form) is involved in the execution of such contract.
1- ‘Grant of land development rights by landowner to builder’ & ‘construction
services by developer to landowner’- GST on ‘allotment of flats’ to landowner
[Not, ,4/2018-CT & IT (Rate), dated 25-1-2018]:
This notification covers following two services-
(a) development services by landowner to builder: registered person who
supply development rights to developer, builder, construction company y or
any other registered person against consideration, wholly or partly, in the
form of construction service of complex, building or civil structure; and
(b) construction services of builder to landowner: registered person who
supply construction service of complex, building or civil structure to supplier
of development rights against consideration, wholly or partly, in the form of
transfer of development rights.

In aforesaid two cases, GST on mutual services (development rights
exchanged for construction services) shall arise at the time when the said
developer, builder, construction company or any other registered person, as
the case maybe, transfers possession or the right in the constructed complex,
building or civil structure, to the person supplying the development rights by
entering into a conveyance deed or similar instrument (for example allotment
letter) Page60

Central Goods & Services Tax Act, 2017