PQR Travels Ltd. engaged in providing diversified services of transportation of passengers by various modes provides the details of the various services so provided to the passengers and of the amount collected there aga

Computation of Taxable Value of Supply and of GST liability PQR Travels Ltd. for March, 2020 S. No. Particulars Amount (₹) 1. Transportation of passengers by National Waterways [Exempt vide Entry 17 of Notification No. 12/2017-CT (Rate)] Nil 2. Transportation of passengers by Air conditioned State carriages 30,00,000 3. Transportation of passengers by contract carriage for tourism 25,00,000 4. Transportation of passengers from Mumbai to Chennai port in a vessel [being in a public transport vessel sailing in India not for tourism - is exempt vide Entry-17 of Notification No. 12/2017-CT (Rate)] Nil 5. Transportation of passengers in Metered Cab [Exempt vide entry 17 Notification No. 12/2017-CT (Rate)] Nil 6. Transportation of passengers in Radio Taxis 25,00,000 7. Transportation of passengers in air-conditioned contract carriages 25,00,000 Taxable value of supply of services 1,05,00,000 Rate of GST payable 5% Total GST payable (1,05,00,000 x 5) 5,25,000