Sukesh Private Ltd., registered in Uttar Pradesh, is engaged in supplying of services, its turnover was ₹ 30 lakh in the financial year 2020-21. It has provided the following information of outward supply for the month o

Computation of GST liability of Sukesh Private Ltd. for the month of May, 2022: Sr. No. Particulars Value (₹) CGST @ 9% (₹) SGST @ 9% (₹) IGST @ 18% (₹) (i) Fee for the coaching provided to students for competitive exams. (Note -1) 6,00,000 54,000 54,000 - (ii) Receipts for services provided in relation to conduct of examination in Saransh University, Delhi (Note -2) 20,000 - - - (iii) Amount received for transportation of students from their residence to Kamal Public School, Noida (Note -3) 50,000 - - - (iv) Amount received for providing the security and housekeeping services in VT Public School (Note -4) 30,000 - - - GST Liability 54,000 54,000 - Notes: Note-1: Coaching centre run by Sukesh Private Ltd. is not an educational institution since competitive exam coaching does not lead to grant of a qualification recognised by law. Therefore, fee received for coaching provided at such coaching centre is taxable. Note-2: Since Saransh University provides qualification recognised by India laws, it is an educational institution and services provided to an educational institution, in relation to conduct of examination by such institutions are exempt from GST. Note-3: Since Kamal Public School provides education up to higher secondary school. It is Educational Institution and services of transportation of student provided to an educational institution are exempt from GST. Note-4: Since VT Public School provides pre-school education. It is an Educational Institution. Security and house-keeping services provided within the premises of an educational institution are exempt from GST.