Sonal, a famous Kathak Dancer of Mumbai has received following considerations in the month of February, 2024 : Particulars Amount (₹) (i) Amount received as dance performance at the annual day function of a girls college

Answer 4(c) Particulars Amount (₹) Amount received as dance performance at the annual day function of a girl's college at Delhi (Exempt) [W. N. 1] - Amount received as dance performance at a music concert held at Mumbai. (Taxable) [W. N. 2] 2,50,000 Amount received for being hired as a brand ambassador (Taxable) [W. N. 3] 20,00,000 Amount received as coaching fees in recreational activities relating to arts in Mumbai (Exempt) [W. N. 4] - Amount received as Rent for her house in Mumbai given to individual for residential purpose (Exempt) [W. N. 5] - Total taxable value of supply 22,50,000 Writing Notes: ₹1,20,000 is exempt being not more than ₹1,50,000 as per S. NO. 78 of Exempt Services Notification No.12/2017, Central Tax (Rate) dated: 28.06.2017. ₹2,50,000 is taxable amount being more than ₹1,50,000 as per S. NO. 78 of Exempt Services Notification No.12/2017, Central Tax (Rate) dated: 28.06.2017. ₹20,00,000 is taxable amount being not exempt as per the proviso of S. NO. 78 of Exempt Services Notification No.12/2017, Central Tax (Rate) dated: 28.06.2017. Service by way of training or coaching in recreational activities relating to arts or culture by an individual are Exempt from GST vide Entry 80 of Notification No. 12/2017 Central Tax (Rate) dated: 28.06.2017. Renting of residential dwelling for use of residence to unregistered person is exempt from GST vide Entry No. 12 of Notification No. 12/2017 Central Tax (Rate) dated: 28.06.2017.