(a) CBIC has issued a recent clarification on Time of Supply in respect of supply of services of construction of road and maintenance thereof of National Highway Projects of National Highway Authority of India (NHAI) in Hybrid Annuity Mode (HAM) model. Briefly discuss the said clarification. (5 Marks) OR (a) Explain briefly about the exemption available under the CGST Act, 2017 in respect of services provided by an Old Age Home.

(b) (i) Rule 138E of CGST Rules, 2017 prohibits certain persons to furnish the information in Part A of Form GST EWB-01 in respect of any outward movement of goods of a registered person. List the said persons. (2 Marks) (ii) List any six State taxes that were subsumed in the GST regime. (3 Marks)