Exemptions Part 2

Which of the following servies provided by Sundar Transporters, a GTA, are not exempt from GST?

• Transport of organic manure to Agro Brothers Ltd.
• Transportation of household items provided to Mrs. Riddhima (unregistered).
• Transportation of goods provided to Malhotra & Malhotra Co. – a unregistered partnership firm.
• Transportation of goods provided to Municipal Corporation of Delhi.

Which of the following amounts received by Sindhbad Bank are not exempt from GST?

• Cheque discounting charges received
• Interest on overdraft facility
• Charges for late payment of outstanding dues on credit card
• Interest received on housing loan

Which of the following services are liable to GST?

• Services provided by business correspondent to a banking company with respect to accounts in its urban area branch.
• Legal services provided by senior advocate to an unregistered business entity.
• Services provided by a banking company to Basic Saving Bank A/c under PM Jan Dhan Yojana.
• Services by way of collection of contribution under Atal Pension Yojana.

Which of the following services are not exempt from GST?

• Services by way of admission to a museum
• Right to admission to a circus where the ticket cost is Rs. 550 person.
• Classical music performance by a singer where consideration charged is Rs. 1,45,000.
• Sponsorship of sporting events organized under Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme

Which of the following services are exempt from GST?

• Services to a foreign diplomatic mission located in India.
• Services by an organiser to any person in respect of a business exhibition held in India.
• Services by way of transfer of a going concern.
• Services provided by RBI.