1'-\13,v)t -~

Paper / Subject Code: 44806 / Taxation - IV (Indirect Taxes - II)

Duration: 2½ Hours Marks: 75

Instructions:
l. All questions arc compul sory.
2. All questions cany 15 marks each.
3. Figures to the right indicates Full marks.
4. Use of onl y simple calculator is allowed .
5. Working notes forms part of your answer.

Q.IA Fill in the blank with the correct option and rewrite the sentence. (Any8 out of 10) 8
l. is not subsumed under OST.
• Service Tax • Central Excise Duty
• State VAT • Stamp duty
2 . OST Registration Certificate is issued in GST
• REG 01 • REG 06
• REG 03 • REG 11
3. In case of taxable supply of services . Invoice shall be issued within a period of _ _ _
from the date of supply of service.
• 30 days • 45 days
• 60 days • 90 days
4. A person who has obtained or required to obtain more than one registration will be
treated- - - -
• Defaulter • Distinct person
• Casual taxable person • Invalid
5. ____ is levied on Inter-State supplies of goods or services or both.
• COST • IGST
• Both COST and IGST • Both COST and SGST
6. The maximum limit ofIGST rate fixed in the Act is
---
• 18% • 40%
• 28% • 100%
7. Quorum of OST Council meeting is _ _ of total no. of members.
• ¼ • ¾
• ½ • 1/5
8. Threshold limit fo r Registration under OST for a dealer dealing in goods and services
in Gujrat is Rs. _ _ __
• IO lakhs • 20 lakhs
• 301akhs • 40 lakhs
9. Place of Supply for services by way of admi ss ion to events is
- ------

• place where event is actuall y held • place of recipient

• place of supplier • place of payment

I 0. Mr. A has a turnover of Rs .8, 00,000 in financia l year 202 1-22. He _ _ under OST
• can voluntarily register • cannot register
• should compulsorily register • should never register

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 •
P:qw, / Suh jl'l'I Co1li•: 4~SIH1 / I il\at1011 IV (lnd in·l'I rw~cs • JI)
•

Q.IB Stak "lw tlwt lolh min g all' I llll'/ 7

Fal,l'. (An~ 7 out of Ill)
I. (,-.;1 1, b.,,,·d ,,n the p1111c1pk nl lksti1
1at1011 lw,cd rn11<,i11nptinn 1ax.
, S11pph nl SI / 111llt i, ln'ln hk Supply.
\ 1lh' fo ,1 1 d1g1h of'( ,Sn ~ rcprl'Srnt
country cnclc . . '( <-, f
4. lnp11t L,, ncd1t ofC GST can be lirst
u1il1scd to pay output llahillty of 'i 1 •
~ lll l lh 1nd11dc, money and secu
1 1
rities.
ti. linods sent from Mumbai Head Q:
office to Gujrat branch is Inter-slate <,Up
7. l\toto sp1nt is not liable lo GST . ply.
~- Registration under GST is compulsory
for Casual Taxable Person. .
9. Sen 1cc provided by employee to emp
loyer in relation to his employment 15 not
supply of services. a
I 0. Only Registered person eligible to take
input tax credit.
Q.2 A Ms. KB is a registered dealer in
the state of Gujrat under GST provides the
infomrntion about his business for the mon following
th of August 2022. The details about vario
transactions done in October 2022 are as us
under: 15
Particulars
GST Rate Am oun t

•
Service charoes from service rovided in
Pune 5% 3300 00
Sold oods to a customer in Ahmadabad
5% 2100 00
Sold goods to a customer in Chennai
5% 157500
Consultancy charges from services provided
in Surat 12% 2240 00
Provided services to a customer in Baroda
12% 262500
Sold oods to a customer in Agra
18% 106200
Sold 0 oods to a customer in Madhya Prad
esh 18% 3540 00
Professional service charges for services
in Hyderabad 18% 50,000
Details of Electronic Credit Ledger are also
iven:
Particulars
Open in Balance in Electronic Led er as CGS T SGS T IGS T
on 1-10-2022 16000 17000
Input Tax Credit Available on inward supp 2500 0
lied during the month 24000 32000
of October 2022. 3000 0

Compute Net Tax Liability of Mr. KB for

the month of October 2022 .
All amounts are exclusive of GST and all
conditions necessary for availing Input tax
have been fulfilled. credit
OR
Q.2B Calculate Input Tax Credit adm
issible to M/s PK Ltd. in respect of the follo
procured by it in the month of November wing goods
2022. Give reasons if Input Tax credit
admissible. is not
15
Particulars
Goods purchased but not used for bw,iness Rs.
.
2. Inputs used fo1 tesb or qualtty cont 13,330
rol check.
3 Goods gl\ en as gifts. 31,200
4. f'apc1 fo1 photocopying machine used 3,llUO
111 administrative office.
5 l-'ach1ging mate1 ial used in factory. 1,000
f1 l'ollu1l(Jn ctrntiol equipment u~ed in facto 5,llOO
ry -l5,ll00
7 Loods used 10 co1b1rtH.:t1ng an addiuona
l tlom of office buildmg 30,000
8 ( ;t,od s di:s11 •J) ed due to natu1 al calam
111e~ 12,500
9 ~ef\ ices ,n a1 h:d "11hou1 I ax 111, otcl:'
8,99()

1S09 , Pdg e2o f5

21 IJH'J 1()(,,-;( I 7'l I '\A2lJI IIKA!i4117

lD I l
 Paper/ Subject Code: 44806 / l'a'\ation - IV (lndircl'l T~1,c"i - II)

I0. Goods purchasc<.l on I ~111 Nm ember but not received till date 4J ,()()()
11. Auditor's Sen ices a, ailed 12.000
12. Goods used for repairing the office building and cost of such repairs is debited to 5().()()()
profit and loss :iccount.

Q.3 A) Detcnninc Time of Supply in following independent cases as per the provisions of CGST Act, 8
2017.

Sr.no Date on which goods are Date of Invoice Date of receipt of

made available payment
I I 0-10-2021 13-10-2021 18-10-2021
2 14-11-2021 12-11-2021 05-12-2021
3 08-12-2021 11-12-2021 03-01-2022
4 15-01-2022 14-01-2022 03-02-2022
5 27-10-2022 09-10-2022 15-10-2022
6 17-12-2022 24-12-2022 01-01-2022
7 16-01-2022 22-01-2022 20-01-2022
e 8 07-02-2022 11-02-2022
AND
15-02-2022

Q.3 B) Find out Place of Supply in the following cases: 7

Sr. No. Transactions

1. Mr. KK resident of Ahmadabad, goes to Mumbai for Medical treatment.

2. Ms. PU, travels by a Netravati Express (Mumbai - Manglore via Kudal).
She avails catering services from caterers in train by paying extra charges
other than fare charges.
3. Jivan Sathi Ltd. of Mumbai is hired by Mr. Kumar (unregistered person)
to plan and organize his wedding at Kolkata.
4. Ms. Kanya of Mumbai gets a DTH installed at her home from Cable Ltd
registered in Chennai.
5. Ms. NK of Punjab takes a Post-paid mobile connection from YID Ltd., a
company based in Noida, Delhi.
6. Mr. MM of Pune purchases a ticket for watching a drama in a Ravindra
Hall, Mumbai.
7. Mr. Kamlesh came from Punjab to Daman after appointment for beauty
treatment from Mis Stylish & Co., Provider of beauty Saloon services in
Daman. The service is provided in Daman.

OR
Q.3 C) Deterrrnne T1meo f Supp Iy ~or serv ices 111 case of norma supp y. 8
Sr.no. Date of Date of entry of Date of Provision Date of debit
Invoice payment of Services in bank
account
I 12-10-2021 15- 12-202 1 15- 12-202 1 14-12-202 1
2 17-11-2021 17-01 -2022 27- 11 -202 1 12-01 -2022
3 18-11-2021 13-01 -2022 15- 11 -202 1 12-01 -2022
4
5
15-02-2022
25-02-2022
--
- -
I 0-02-2022
26-02-2022
11 -02-2022
26- 12-202 1
>-
16-02-2022
25-02-2022 -
6 03-04-2022 02-04 -2022 02-04-2022 01 -04-2022

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2E DB9 t 068CE737t·5A29FB8A844473D 13
 Pap er / S11hjl'l' I ( 'Olk: 4-HW<i I l',l\ I\ (Indirect I axe , - l1)
ation ·

A'.'.D

Q.3 D) \1r Ang.ad sold machine

ry worth Rs 728,000 inclusive ofG
\\r. :\,in a~h . lnstallation charges ST (cu,1.2% to
R
sr 000 f M
'.'I. . ron~ crchant Ass
"as received . Further, Mr Angad
of Rs 6 500 was paid
ociation and, a subsidy
.
of
separately. A subsidy of
G . .
Rs 50,00 from Ma harashtra. State ove1 nment
0
7
charged Rs 500 for delay in paymen Calculate the
,a\u e of supply as per the provisi t by Mr Avinash.
ons of section 15 of CGST Act, 201
7•
Q.4 A) MS. DS commences bus
iness from the 1' 1 April, 2022 in Nag
~oods. She furnishes the following pur. She is dealing exclu~ively in 8
information and want to find out from which mon th
!table for Registration and to pay she will be
GST as per the provisions of GST
Act. Give reasons.

Purchases(Rs) Sales(Rs)
Mo nth /Ye ar
2022 Tax Free Taxable Tax Free Tax abl e
April to June
3,50,000 8,50,000 6,20,000
July 8,30,000
1,50,000 2,00,000 11,50,000
Au!!llst 3,5 0,0 00
14,50,000 4,50,000
September 18,50,000 6,0 0,0 00
1,00,000 80,000
October 2,10,000 1,40,000
2,00,000 1,00,000
November 8,00,000 2,00,000
1,00,000 2,50,000 12,00,000 4,00,000

AND
Q.4 B) Compute aggregate Tur
nover ofM/s. OP & Co. supplies
Also advise them whether they sho goods and services from Chennai.
uld register under GST? 7

Par ticu lars

Taxable suoolies in Tamil Na.du @l Am oun t Rs.
12%. (Exclusive ofGST)
Taxable supplies in another states 20,00,000
@ 12% (inclusive of GST).
Exe mpted Supplies made in Tam 13,44,000
il Na.du.
Exe mpted Supplies made in othe 3,00 ,000
r state
Supply of agriculture products (Cu 5,00 ,000
ltivated by family members)
2,50 ,000
OR
Q.4 C) Ms. LN Wellness Cen
tre provided the following informa
goods and services. Also calculat tion. Compute the Value of taxable
e amount of GST assuming rate of 8
below are exclusive GST @ 18%. All amounts given
of GST.
Sr. No. Particulars
I I lealth treatment receipts Amount Rs.
2 Receipt s against transportation or 18,00,000
patients
3 Receipts of Diagnostic Centre 2,00,000
4 Cosmetic surgery for patients met 22,00,000
with acid attack
s Cosmetic surgery to improve look
s
4,00,000
6 Surgery charges received for operatio 25,00,000
ns or patients met with an 12,00,000
acciden t
AND

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21:1)1391 U6KCl·7171· SA291· l3KA

K444 7.1D 13
 Paper/ Subject Cock: 44806 / J',l\ation - IV (Indirect Taxc'i -11)

Q.4 D) \tlr. SL a resident of \tleghalaya (a \pecial category state) provides you the
following information regarding supplies made by him. Determine his Eligibility for 7
re~istration under relevant Goods and Service Tax Law.
---- - - - --- -- -
-~--·-
Sr. No. Particulars Amount Rs.
I Inward supply of goods from Delhi on which tax is payable under reverse 2,10,000
charge
2 Outward Intra - State supply of Goods wholly exempt under GST 1,65,000
3 Outward lnh·a - State supply of services exempt under GST 88,000
4 Outward Intra-State supply of Goods Taxable@ 18% (Exclusive of GST) 30,000
5 Outward Supply of exempt services within state 5,10,000
6 Outward lnh·a - State Services Taxable@l2% (Exclusive of GST) 3,00,000

Q.5 A) Exp lam the procedure of Registration under GST. 8

Q.5 B) Explain the concepts Composite and Mixed Supply with examples. 7

e Q.5 Write Short Notes (Any 3 out of 5)

OR
15

a) Compulsory Registration under GST

b) Delivery Challan
c) Composite scheme
d) Place of Business
e) Reverse Charge

******************

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 raper, ;,uoJecc Looe: 'l'llJUl>, 1 axauon - J v vnmrccc J axes - HJ

T'~,/Zffr;Sl

12½ Hours I !Total Marks: 75)

N.B: Please check \'\lhethcr you have got the right question paper.

I. Question No. 1 is compulsory.

2. Question No. 2, 3, 4 and 5 have internal options.
3. Each questions carry IS marks.
4. Figures to the right indicate full marks assigned to the question
5. Specify assumptions, if any while solving the question.

LA State whether the following statements are TRUE or FALSE. (08)

(Answer any eight out of ten) :

1. GST Registration Certificate is issued in GST REG 01.

2. Services by the department of Posts by way of speed post are exempt.
3. Place of supply is based on the place of sale of goods and services.
4. A Tax Invoice once raised cannot be revised.
5. Union Finance minister is the Vice - Chairperson of the GST council.
6. IGST is not levied on supply of alcoholic liquor for human consumption.
7. A combined supply of goods and services may be a mixed supply or a composite supply.
8. Intangible goods can be "goods".
9. GST is based on the principle of destination-based consumption Tax.
10. An artist performing Classical programme is not taxable.
1.B Match the following columns (Answer any seven out of ten) : (07)

Column A Column B

I. Payment Voucher a. Not intra-state supply

2. Agricul turist b. State tax subsumed under GST

3. Aggregate Turnover c. Person paying consideration

4. Input service distributor d. ½ of total number of members

5. Refund voucher e. Compulsory registration

6. Quorum of GST Council meeting f. Not li abl e for registration

7. Tax Invoice g. Includes exempt supply
8.StateVAT h. Supply of taxable services
9. Recipient of goods i. 2 Digits ofJI SN Code
I 0. Suppl y of SEZ unit j. No supply made agains t advance

75716 Page 1 of 5
 raper/ ~UDJCC( LOOC: 'f'f~U() / I axauon - IV
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2. Mr Naren Kamat is a registered de·1kr in Mull'lr'Jshlra I le prnvic· 1cs

.. f'OIlowing details for the (1
· · · ' ' '· · 1 CST for Octo her 2019 •
month of October 2019. Calculate his Net Tnx Linhility um,~r '' , 'ST. the ratio c r
(Consider Ruk 88/\) Fxcess lUST credit adjusted against CGS I and S( 1' m '
50:50.

IGST CGST SGST

Closing balance in electronic credit Nil Rs 20,000 Rs 40,000
ledger as on 30th September 2019

Transactions during October 2019 Rs

Sold goods at 12% GST to Pravin at Ghatkopar 200,000
Sold goods at 18% GST to Suraj in Pune 300,000
Purchased goods at 18% GST from Patel in Ahmedabad 500,000
Provide services at 5% GST to Bharat in Bharuch, Gujarat 300,000
Provide Services at 28% GST to Harish in Andheri 500,000
Availed services at 12% GST from Vijay, Goregaon 100,000
Availed services at 28% GST from Shetty, Bangalore 50,000

OR
2. Mrs. Radhika, registered in state of Gujarat, provides following details for the month of (15)
February, Calculate her Net Tax Liability for the month of February. Excess Credit ofIGST to
be set off against CGST and SGST in the ratio of 30:70.

IGST CGST SGST

Opening balance 1Il Electronic Rs. 57,000 Nil Nil
Credit Ledger as on 1st February
2019

Transactions during the month: Rs

Sold Goods @12% GST to Rani in Mysore 15,000
Sold goods @18% GST to Dhanish in Hyderabad 20,000
Sold Goods @ 28% GST to Mayur in Rajkot 40,000
Sold Goods @ 5% GST to Deval in Bhavnagar 55,000
Purchased Goods @ 28% GST from Meerut 68,000
Purchased Goods @ 5% GST from Surat 79,000
Provided Services @ 18% GST to Rohan in Lucknow 87,000
Provided Services @ 28% GST to Darshana in Vapi 96,000
Provided Services @ 5% GST to Rati in Ahmedaba 64,000
Provided Services @ 12% GST to Manish in Mathura 56,000
Availed Services@ 12% GST from Agra 23,000
Avai led Services@ 18% GST from Vadhodara 19,000

75716 Page 2 of 5
 &'aper, ~u o1 cc1 '-.-Ooe:
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You are required to Ca lcu

lat e, In pu t Ta x Cr ed
the following goods procu it admissible to M /s Jag
red by it in the month of rut i Ltd . in respect of (08 )
June, 20 19 .

Pa rti cu lar s
l. Inputs used for tests or quality Rs.
control check.
2. Goods given as gifts. l 5,600
3. Paper for photocopying ma 25 ,00 0
chine used in administra
4. Goods used for repairing tive office. 95 0
the office building and co
debited to profit and loss st of such repairs is 12 ,00 0
account.
5. Packaging material used
in factory.
6. Pollution control equipme 6,0 00
nt used in factory.
7. Goods used in constructi 50 ,00 0
ng an additional floor of
8. Goods destroyed due to office building.
natural calamities 28 ,80 0
• 12 ,50 0
M r. Aniket resident of M
an ip ur (a special category
regarding supplies made state) pr ov ide s yo u fo llo
by hi m. De ter mi ne his wi ng inf or ma tio n (07 )
Goods and Service Ta x El igi bi lit y for re gis tra tio
La w n un de r rel ev an t
Sr .N o.
Pa rti cu lar s
Am ou nt
1 Intra-State Go od s Ta xa Rs.
ble @ 18 % ( Ex clu siv e
2 Supply of ex em pt se rv ice of GST) 25 ,00 0
s within state
3 In wa rd su pp ly fro m Ba 6,0 0 ,00 0
ng alo re
4 In tra - St ate Se rv ice s Ta 2
xa ble @ 12 % ( Ex clu siv ,00 ,00 0
5 In tra - State Go od s wh e of GST) 3,0 0 ,00 0
oll y ex em pt un de r GS T
6 In tra - St ate se rv ice s ex 1,5 0,0 00
em pt un de r GS T
78 ,00 0
3 .A Find ou t Pl ac e of Su pp OR
ly in th e fo llo wi ng ca se
s
Sr . no . (08)
1. Tr an sa cti on s
M s. He tal , bo ard s a Hy
de ra ba d- Ne w De lhi fli
Th e fo od pa ck ets are ght. Sh e bu y lu nc h in th
loa de d int o air cra ft at e fli gh t.
reg ist ered in Hy de rab ad Hy de rab ad . Th e Ai rli
an d Ne w De lhi . ne is
2. Va stu Ltd., an arc hit
ec tur al firm at Che1ma
Bu ilders of Ba nd ra M ah i, ha s be en hir ed by
ara sh tra to dr aw up a pl Pe rfe ct
be co ns tru cte d by th em an for a hi gh ris e bu ild
in Pu nia b in g to
3. M is St ylo r Lt d. pr ov ide
r of be au ty Sa loo n se rv
ca me fro m Ko lk ata to Go ice s, loc ate d in Go a. M
a aft er ap po int me nt fo r r. Am it
is pr ov ide d in Go a. be au ty tre atmen t. Th e
se rv ice
4. Sh aa di Ltd. of Ja ip ur is
hired by M r. Vi na y (u
or ga niz e his wedd in g nr eg ist ere d pe rso n) to
at Am rit sa r. pla n an d
5. Mr. Pr an ay res ide nt of
M um ba i, go es to M ys
6. M s. Sw ati of M um ba i or e fo r pla sti c su rg ery
ge ts a DT H installed at .
7. M s. Di sh a of P un ja b tak h er h om e fro m SU N Lt
es a Po st- pa id m ob ile d.
co mp an y ba se d in Ne w co nnec tio n fro m Ai rte
D elh i. l L td. , a
8. M r. Pu ro hi t of M um ba
i pu rch as es a tic ke t fo
Ci ne ma Ha ll. r wa tch in g a mo vi e in
a De lh i
I

75716
Page 3 of 5
 rap er, ~UDJecc L-Oae: q,urno , 1 axa ect 1 axes - HJ
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~
(fl°"~
3.B Mr. Amir is a new dealer~From the follo
wing information find out on which day
Liable to Register under OST. Give he will be (O,,
reasons for your answer.

Purchases Sales
Date Taxable Tax Free Taxable Tax Free
02/04/2019 1,00,000
04/04/2019
15,000 - -
- - 16,00,000 1,40,000
11/04/2019 2,00,000 40,000 5,00,000 11,00,000
20/04/2019
- - 1,00,000 4,00,000
30/04/2019 4,00,000
02/05/2019
6,00,000 - -
- - 5,00,000 1,50,000
11/05/2019 5,000 20,000 1,00,000 3,00,000
20/05/2019 1,00,000 1,00,000 50,000 15,000
31/05/2019
- - 10,00,000 10,000
4. From the following information given
to you of Mr. Gupta Compute the Val
Service and the Goods and Services Tax ue of Taxable (15)
Payable forthemonthofJanuary, 2019,
given are excluding Goods and Services all amounts
Tax. OST rate may be assumed as 18%
.

Particulars
1. Renting of vacant land for flor Rs.
iculture. 15,000
2. A building was let out to Exc
el Coaching Classes for providing 18,000
coaching of T .Y .BAF.
3. A Ganesh Temple hall was let
out for religious purpose on 10th 24,000
January, 2019.
4. Vacant land used for animal husban
dry. 16,000
5. A vacant land was let out for Horticu
lture. 20,000
6. Loan processing fees charged.
7. Consultancy Services in Networking. 24,000
8. Professional advice to his friend free of 36,000
charge. 32,000
9. Renting/Leasing of Agro Machinery.
10. Operation of Saving Accounts. 28,000
11. Receipts of Edu care a commercial 33,000
coaching institute providing 30,000
commercial coaching (no certificate was
issued on completion of
the training)
12. Receipts of each one teach one
an Industrial Training Institute 27,000
(III ) affiliated to the National Council
for Vocational Training
(NCVT)

OR

75716 Page 4 of 5
 raper, ~UDJecc \..,Ooe: 'l'l~U() 1 J axauon - J v \moirecc J axes - HJ

Find Time of Supply of Services under forward charge in the followin g cases of M/s Ashok (08)
& Co, a cost accountant firm as per the provisions of ('(,ST Act.

-
Date of Provision
-
Date of Receipt
Sr no of Services Date of Invoice of Pa~ent
--
I 16-08-2019 05-9-20 I9 06-09-2019
- -
··-·-

2 06-09-2019 05-10-2019 21-10-2019

3 12-09-2019 14-10-2019 15-10-2019
4 16-09-2019 26-09-2019 01-09-2019
5 18-09-2019 04-11-2019 07-10-2019
6 20-09-2019 22-10-2019 25-10-2019
7 24-09-2019 27-10-2019 22-10-2019
8 26-09-2019 30-09-2019 05-09-2019

Ms. Swara entered into a contract with Ms. Asha for supply of machine. Calculate (07)
Value of Supply as per as per section 15 of CGST Act.

Sr.no. Transactions Amount

1. Value of machine (including GST ~28%) 16,64,000
2. Taxes (other than CGST / SGST / IGST) charged separately 75,000
by Ms. Swara
3. Expenses incurred by Ms. Asha on behalf of Ms. Swara
a) Pre. Installation consultancy 15,000
b) Commission 27,000
c) Designing charges 12,000
'
4. Other information:
a) Subsidy received from Central Government 1,20,000
b) Subsidy received from Bombay Merchant Association 70,000
c) Customized packing charges paid by Ms.Swara on request 13,000
of Ms. Asha
What do you mean by Goods and Service Tax? Explain the features of Goods and Service (08)
Tax?
5.B Discuss the Provisions regarding Registration of a Non- Resident Taxable Person? (07)

OR
5. Write Short Notes (Answer any three out of five) (15)
I. Goods and Service Tax Network (GSTN)
2. Tax Invoice
3. Reverse Charge
4. Goods [S.2(52)]
5. Intra - State Supply.

************

75716 Page 5 of 5