ASB Bank is registered for GST and provides a number of services for its customers. These include general banking transactions, such as issuing cheques, direct debits, exchange commissions, and the keeping and closing of various accounts. It also organises home loans and charges various fees for setting up of mortgages, including valuation of home. The bank also provides other advisory services relating to finance, investments and other financial supplies. If required, the customers also have access to in-house legal and accounting services. Required: Identify which of the above transactions are subject to GST and which are not. Give reasons.