Ascertain the value of taxable supply under GST with respect to the given independent services provided by the registered persons (1) Fee charged for yoga camp conducted by a charitable trust registered under section 12A

Official answer key: (B). Official source note: As per Notification 12/2017-CT(Rate), the fee charged for yoga camp conducted by a charitable trust is exempt but the fee charged for services provided by commentator to a recognized sports body and amount charged for service provided by way of vehicle parking to general public in shopping mall are taxable. The amount of ₹ 1,00,000 recieved by Commentator and ₹ 60,000 amount charged for vehicle parking are taxable and total value thus arrives at ₹ 1,60,000. Hence Option - B, ₹ 1,60,000 is correct.