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© © All Rights Reserved
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CA -IDT- Nov 2022

Self Evaluation Test

Question: 1

Mr Arjun , Registered under GST Provides following Information for the month of April
2022.

Details of Intra State Supplies during the month

Sale of Steel Almirah Rs 3,50,000

( It Includes Loading Unloading and Installation Services of Rs


20,000 collected from Customers

( Rate of GST on Services – CGST 9% and SGST 9%)

Sale of Bed Coat and Bed for a combo Price Rs 5,00,000

( Value of Bed Coat – Rs 3,80,000 and Value of Bed is 2,00,000)

Stock Transfer of Office Furniture to Agent, Mr Sanjay ( Thrissur). Rs 4,00,000


Goods are lying unsold during the months. Consideration is not
charged at the time of Transfer.

Gifted a Dinning Table ( Worth Rs 38,000 and Chair (Worth Rs Nil


25,000) to Mr Junaid , Employee of the company on the occasion
of his house warming function. Chair was given during the month
however Table was given in the previous month.

Sale of Investment in Equity Shares of G Ltd Rs 5,90,000

( Original Purchase Price is Rs 5,50,000)

Transferred Office Furnitures for free to Ms Anjali ,Sister of Mr Nil


Arjun who is engaged in PSC Coaching Services having a turnover of
Rs 50,00,000. Value of Similar Product is Rs 60,000

CA Anwar Abbas. 1
Self Evaluation Test - 2

Calculate Output Tax Payable by the month.

Rate of GST

Goods/Services CGST SGST

Steel Almirah & Office 6% 6%


Furniture

Loading Unloading and 9% 9%


Installation

Bed Coat 14% 14%

Bed 2.5% 2.5%

Dining Table and Chair 9% 9%

(6 Marks)

Question: 2

Discuss whether the following activity is supply under GST or Not and its GST
Applicablity

a) Sale of Alcoholic Liqour for Rs 1000/ Bottle.


b) Endorsement of Bill of Exchange to a third party for Rs 8,00,000
c) Services relating to an activity entrusted to Panchayat under 243G of
Constittuion
d) Interest Earned on Fixed Deposits.

(4 Marks)

CA Anwar Abbas. 2
Self Evaluation Test - 2

Question: 3

Discuss whether the following activity is supply or Not.

Case Supplier of Recipient Consideration Purpose


Serivce

1. Mr Joe Mr David Rs 0 Consultancy services for


construction of
( Well Know Brother of Mr Tim
commercial building
Architect in and He is owing
USA) Textile Shop in
Kerala

2. ABC Ltd Mr Satheesh Rs 500 Relating to Online


Course on personality
( UK)
Development

3. PQR Ltd KS Ltd Rs Nil Relating to

Dubai Kochi Training in Business


Development
( Mr Ganesh
Holds 28% share
in PQR Ltd and
20% Share in KS
Ltd

Question: 4

i. Miss Shriniti Kaushik received Vaastu consultancy services for her residence
located at Bandra, Mumbai from Mr.Racheal of Sydney (Australia). The
amount paid for the said service is 5,000 Australian Dollar.

ii. Miss Shriniti Kaushik received Vaastu consultancy service for her residence
located at Bandra, Mumbai from her son, Mr. Varun residing in Sydney
(Australia). Further, miss Shriniti did not pay any consideration for the said
service.

iii. Miss Shriniti Kaushik received Vaastu consultancy services for her business
premises located at Bandra, Mumbai from her husband, Mr. Varun residing
in Sydney (Australia). Further, Miss Shriniti did not pay any consideration

CA Anwar Abbas. 3
Self Evaluation Test - 2

for the said service.

Discuss
a) Whether the activity is Supply under GST ?
b) Person Liable to Pay GST
(6 Marks)

MCQ

Question : 5

Goods forming part of business assets immediately before he ceases to be taxable


person shall not be treated as Deemed to have been supplied if……… as per………

1. Taxable Person applies for cancellation within 30 days ; Section 7(1)(c)


2. Business is transferred as going concern to another person ; Schedule II
3. GST registration is cancelled by proper officer : Under Section 29(2)
4. Business is carried on by a personal representative who is deemed to be a
taxable person ; Schedule III

a) Only 4
b) Both 2 and 4
c) Both 1 and 3
d) Only 2

Question : 6

Works contract shall be treated as supply of …… as per ………..

1) Services ; Sec 7(1)(a)


2) Neither Supply of Goods nor Services ; Schedule III
3) Can be Either Goods or Services
4) Services ; Sec 7(1A)

Question: 7

The term “Family” under Section 2(49) covers………. of the person, but shall not
include his ..................

1. Independent sister; Dependent spouse

2. Independent son; Independent brother

CA Anwar Abbas. 4
Self Evaluation Test - 2

3. Independent spouse; Independent father

4. Dependent mother; Independent spouse

a) Only 3

b) 2 & 3

c) Only 2

d) 3 & 4

CA Anwar Abbas. 5

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