Gst applicability

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Lalit Nagpal (Querist)
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18 June 2017 Company having main business of Extraction of coal and sell it to power houses. But in addition to this, company gets some income from following heads. please let me know whether GST will be applicable on them.
1) Some space had been provided to Bank for ATM and getting some nominal rent.
2) school bus has been provided to children of employees and outsiders for going to school and for employees its free but from outsiders its chargeable but at nominal amount. Company paid hire charges to bus owner and schools are not under company.
3) Company is having community hall to facilitate employees and local people for functions and charges are Rs. 2000 to 4000 per day.
4). Company is running hospital for employees and medicines which are not available in company store can be bought from outside medical store. Medicine are taxable so will it be any ITC at time of reimbursement for medical expenses.
5) company has provided accomodation to contractors and amount is being deducted in name of house rent, electricity and water.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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18 June 2017 1 GST applicable on rent received from bank.
2 GST not applicable on school bus.
3 GST applicable on community hall rentals.
4 No ITC claimed on medicine purchase.
5 GST not applicable on residential accommodation.

Lalit Nagpal

Lalit Nagpal (Querist)
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18 June 2017 Point no 1,2,4 &5 agreed
Point 3 community hall is provided to employees and as well as outsiders so far will be applicable on both. But it should be on outsider part

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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19 June 2017 Point 3 community hall is provided to employees and as well as outsiders GST will be applicable on both.

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