Ques 852: Taxability of hostel services by pvt Engg & Medical Colleges for the rendering of hostel services with composite supply and individual services charging separately for food, laundary , accommodation, security & Internet services. after the litigation created by AAR

Ans: All services provided by educational institutions to students are exempt from GST. They will form part of the composite supply.

Ques 851: “A company, registered as real estate company wants to write off of advance received against property sale. The advance was received before GST regime. Please suggest any GST implication on this transaction.

Ans: No liability at the time of write off. Tax was applicable at the time of receipt of advance.

Q850. X Logistics Pvt Limited (X) and Y Logistics Pvt Limited (Y) both companies provide service of Transport of goods by road and issue consignment notes (CN) to their customers. Both are following reverse charge mechanism i.e they have not opted for forward charge for the year 2024-2025.

Ans: In this case one will be the rendering the services of transportation of goods by road and Y will be the GTA. In these type of scenario services by X ltd will be called as transportation of goods by road other than GTA and exempted vide notification no 12/2017. Pls correlate accordingly