Q.1] Mr. A has output tax Liability of Rs.1,00,000/- towards CGST & SGST/UGST and Rs.

20,000
towards IGST and also intrest payable of Rs.1800/-. Explain the manner of discharge tax liability
by Mr.A in the following two independent cases:

1) Input tax credit available of CGST&SGST is Rs.25,000/- each & IGST is Rs.25000/-.

2) Input tax credit not available.

Q.2] X. Ltd has following tax liabilities under the provisions Act:

Particulars Amount(Rs)
Tax liability og CGST,SGST,IGST,for supplies made during August 2017.
Interest&Penalty on delayed payment and filing of returns belonging to 1,00,000
August 2017.
Tax liability of CGST,SGST/UGST,IGST for supplies made during September 20,000
2017.
Intrest & Penalty on delayed payment and filling of returns belonging to 1,20,000
September2017.
Demand raised as per section 73 or section 74 under CGST Act,2017 20,000
belonging on July2017.
Demand raised as per the old provisions of Indirect Taxes. 8,00,000
1,00,000
X Ltd has Rs.5,00,000 in Electronic cash ledger. Suggest how X Ltd should discharge the tax
liability.

Q.3] Raman Hotels is supplying only accommodation services in Chennai. Turnover of Raman
Hotels is less than Rs.20Lakhs. Raman Hotels listed hotel on online platform namely
Makemytrip,

The Following caregories of rooms get booked by the Makemytrip company who pay to Raman
Hotels after deducting their commission.

(a) Declared Tariff per room (category,1), Non AC Room Rs.950 per Night.
(b) Declared Tariff per room (category,2), AC Room Rs.1,800 per Night.
(c) Declared Tariff per room (category,3), AC Room Rs.7,000 per Night, where additional
bed Rs.1,800 per Night.
(d) Declared Tariff per room (category,4),AC Room Rs.10,000 per Night,but amount charged
is Rs.7000.
You are required to answer
(1) Who is liable to pay GST? And
(2) Taxable value of supply.
Q.4] M/s RSM properties registered under GST as taxable person engaged in the business of
renting various immovable properties owned by it. During the month ending 31-03-2018, it
collected a rent of Rs.5,00,000. The said sum included rent from:

(1) Vacant land used for agriculture Rs.50,000:

(2) Land used for Amar Circus Rs.75,000.

(3) Houses let to individual for residential purposes;Rs.70,000.

(4) Building let to M/s Hotel : Rs.65,000;

(5) Vacant land, given on lease to M/s. XYZ Ltd. for construction of building at a later stage to be
used for furtherance of business or commerce: Rs.40,000;

(6) Premises let to a temple trust: Rs.40,000;

(7) Premises let to a coaching centre : Rs.60,000;

(8) Building let to a theatre : Rs.1,00,000.

Compute the amount of GST payable by the firm, assuming that the rent is exclusive of GST, if
any, applicable in each case. Rate of GST-18%.

Q.5] M/s. ABC Ltd. Is engaged in providing service of transportation of passengers by following
modes in the month of November,2018:

Particulars. Amount.
1. Service of transportation of passengers by vessels in National
Waterways. 4,00,000
2. Service of transportation of passengers by Air conditioned Stage
carriage. 25,00,000
3. Service of transportation of passengers by non-air conditioned
Stage carriage. 6,00,000
4. Service of transportation of passengers by contract carriage for
tourism. 20,00,000
5. Service of transportation of passengers by Mumbai to Chennai port
in a vessel and such is not for tourism purpose. 8,50,000
6. Service of transportation of passengers in Metered Cab. 5,00,000
7. Service of transportation of passengers in Radio Taxis. 10,00,000
8. Service of transportation of passengers in non-Air conditioned
contract carriages. 6,00,000
9. Service of transportation of passengers in Air conditioned contract
carriages. 15,00,000
Compute the value of taxable supply it all charges are exclusive of GST.
Q.6] “ Desai Agro Care Limited registeres under GST furnishes the following details with respect
to the activities undertaken by them in the month of March,2018:

Particulars. Amount (Rs.)

1. Receipts from supply of fam labour. 85,000
2. Charges for seed testing 65,000
3. Charges for soil testing of farm land. 35,000
4. Charges foe warehousing of potato chips. 85,000
5. Commission received on sale of wheat. 75,000
6. Charges of training of farmer on use of new pesticides developed
through scientific research. 10,000
7. Renting of vacant land to a stud farm. 1,85,000
8. Leasing of Vacant land to a cattle fam. 83,000
9. Charges for warehousing of rice. 1,50,000
10. Charges for warehousing of cotton fabrics. 3,50,000
11. Retail packing and labeling of fruits and vegetables. 5,00,000
Compute the value of taxable supply of Desai Agro Care limited for the monthe of March.2018
if all the above amount are exclusive og GST.

Q.7] ABC Ltd. is engaged in providing various service to educational institutional and furnishes
you with the following information for the month of April,2018. You are required to determine
the value of taxable supply and GST payable thereon if all charges are exclusive of GST. The rate
of GST is 18%

(1) Renting of immovable property to higher secondary school Rs.12,00,000.

(2) Renting of immovable property to commercial coaching centre Rs.2,00,000.

(3) Transportation service provided to student of higher secondary school Rs.5,00,000.

(4) Outdoor catering service provided to educational institutions running approved vocational
courses Rs.5,00,000.

(5) Securrity services provided to pre-nursery school Rs.1,25,000.

(6) House- keeping and cleaning service in college providing recognized graduation degree
Rs.5,12,500.

(7) Conducred of examination of ICSI Rs.10,00,000.

(8) Placement service provided to ICAI Rs. 12,00,000.

(9) Development of course contain of ICMA institute Rs.2,00,000.

(10) Training of staff of higher secondary school Rs. 1,50,000.

Q.8] Compute the taxable value of supply of service of ABC Ltd. for the month of June 2018
from the following information:

Particulars. Amount (Rs.)

1. Entry fees received for cultural programme organized in open theatre
te 1,250 persons. 5,00,000
2. Receipts on account of stand-alone ride in a mall. 2,00,000
3. Receipts of video parlours exhibiting movies. 2,00,000
4. Auxillary services provided in capacity of an event manager of
organizing an event. 15,00,000
5. Receipts from running Rocky Circus. Entry fees 800 per person. 8,00,000
6. Receipts on account of admission to award function where the
consideration for admission is 500 per person. 5,00,000
7. Receipts on account of admission to musical performance where the
consideration for admission is 1,000 per person. 10,00,000
8. Receipts on account of admission to recognized sporting event where
the consideration for admission is 1,000 per person. 10,00,000
9. Receipts on account of admission to non- recognized sporting event
where the consideration for admission is 1,000 per person 10,00,000
10. Receipts of amusement park. 15,00,000.