Goods and Services Tax (Group I) Model Test Paper - 7 (Questions) | Model Test Papers for CA Intermediate PDF Download

 Page 1


MODEL TEST PAPER 7 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
QUESTIONS 
(i) Working Notes should form part of the answers. However, in answers to 
Questions in Division A, working notes are not required. 
(ii) Wherever necessary, suitable assumptions may be made by the candidates, 
and disclosed by way of notes. 
(iii) All questions should be answered on the basis of the provisions of the CGST 
Act, 2017 and the IGST Act, 2017 as amended by the  
Finance (No. 2) Act, 2024 including significant notifications and circulars 
issued and other legislative amendments made, which have become effective 
up to 31.10.2024. 
Division A - Multiple Choice Questions (MCQs) 
Write the most appropriate answer to each of the following multiple-choice 
questions by choosing one of the four options given. All questions are 
compulsory. 
Total Marks: 15 Marks 
Case Scenario 1 
Poorva Logistics, a Goods Transport Agency, is registered under GST. It did not 
exercise the option to pay GST itself on the services supplied by it in the preceding 
financial year.  It provided goods transport services to the following persons in 
February of preceding financial year-   
(a) Kunal Traders, an unregistered partnership firm 
(b) Mr. Amar, a casual taxable person, who is not registered under GST 
(c) Small Traders Co-Operative Society registered under Societies Registration 
Act  
In a particular consignment in March of preceding financial year, Poorva Logistics 
transported the following- 
(a) Defence Equipments 
(b) Railway Equipments 
(c) Organic Manure 
Poorva Logistics exercises the option to itself pay GST on services supplied by it 
@ 12% from April, of the current financial year. It provided goods transport services 
to Bama Steels Pvt. Ltd. on 1
st
 April and issued an invoice dated 5
th
 May. Payment 
was received on 6
th 
May. 
Based on the facts of the case scenario given above, choose the most appropriate 
answer to Q. Nos. 1 to 3 below: 
1. Which of the following persons are liable to pay GST under reverse charge in 
respect of the GTA services provided by Poorva Logistics in February of the 
preceding financial year? 
276
Page 2


MODEL TEST PAPER 7 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
QUESTIONS 
(i) Working Notes should form part of the answers. However, in answers to 
Questions in Division A, working notes are not required. 
(ii) Wherever necessary, suitable assumptions may be made by the candidates, 
and disclosed by way of notes. 
(iii) All questions should be answered on the basis of the provisions of the CGST 
Act, 2017 and the IGST Act, 2017 as amended by the  
Finance (No. 2) Act, 2024 including significant notifications and circulars 
issued and other legislative amendments made, which have become effective 
up to 31.10.2024. 
Division A - Multiple Choice Questions (MCQs) 
Write the most appropriate answer to each of the following multiple-choice 
questions by choosing one of the four options given. All questions are 
compulsory. 
Total Marks: 15 Marks 
Case Scenario 1 
Poorva Logistics, a Goods Transport Agency, is registered under GST. It did not 
exercise the option to pay GST itself on the services supplied by it in the preceding 
financial year.  It provided goods transport services to the following persons in 
February of preceding financial year-   
(a) Kunal Traders, an unregistered partnership firm 
(b) Mr. Amar, a casual taxable person, who is not registered under GST 
(c) Small Traders Co-Operative Society registered under Societies Registration 
Act  
In a particular consignment in March of preceding financial year, Poorva Logistics 
transported the following- 
(a) Defence Equipments 
(b) Railway Equipments 
(c) Organic Manure 
Poorva Logistics exercises the option to itself pay GST on services supplied by it 
@ 12% from April, of the current financial year. It provided goods transport services 
to Bama Steels Pvt. Ltd. on 1
st
 April and issued an invoice dated 5
th
 May. Payment 
was received on 6
th 
May. 
Based on the facts of the case scenario given above, choose the most appropriate 
answer to Q. Nos. 1 to 3 below: 
1. Which of the following persons are liable to pay GST under reverse charge in 
respect of the GTA services provided by Poorva Logistics in February of the 
preceding financial year? 
276
(i) Kunal Traders 
(ii) Mr. Amar 
(iii) Small Traders Co-operative society 
(a) i & ii 
(b) ii & iii 
(c) i & iii 
(d) i, ii & iii 
2. Transportation of _________ by Poorva Logistics is exempt from GST. 
(i) Defence Equipments 
(ii) Railway Equipments 
(iii) Organic Manure 
(a) i 
(b) i & ii  
(c) i & iii 
(d) i , ii & iii  
3. What will be the time of supply in respect of the services provided by Poorva 
Logistics to Bama Steels Pvt. Ltd.? 
(a) 6
th
 May 
(b) 5
th
 May 
(c) 30
th
 May 
(d) 1
st
April (3 x 2 Marks = 6 Marks) 
Case Scenario 2 
Ms. Chanchala, a doctor by profession, is a registered person under GST as a 
monthly return filer, having in-patient facility in her hospital wherein room charges 
are capped at ‘ 3000 per day. 
Ms. Chanchala provided treatment of various diseases in her hospital and apart 
from that she also provided the following services in her hospital- 
(a) Plastic surgery to enhance the beauty of the face  
(b) Ambulance service for transportation of patients 
(c) Renting of space to run medical store in hospital premises 
She is also a consultant in other hospitals and received ` 40,00,000 as consultancy 
fee from the other hospitals. 
Further, she also provides canteen facility and received ` 55,000 from in-patients 
for supply of food as per advise of nutritionist, ` 35,000 from patients who are not 
admitted and ` 25,000 from visitors for the same facility.  
277
Page 3


MODEL TEST PAPER 7 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
QUESTIONS 
(i) Working Notes should form part of the answers. However, in answers to 
Questions in Division A, working notes are not required. 
(ii) Wherever necessary, suitable assumptions may be made by the candidates, 
and disclosed by way of notes. 
(iii) All questions should be answered on the basis of the provisions of the CGST 
Act, 2017 and the IGST Act, 2017 as amended by the  
Finance (No. 2) Act, 2024 including significant notifications and circulars 
issued and other legislative amendments made, which have become effective 
up to 31.10.2024. 
Division A - Multiple Choice Questions (MCQs) 
Write the most appropriate answer to each of the following multiple-choice 
questions by choosing one of the four options given. All questions are 
compulsory. 
Total Marks: 15 Marks 
Case Scenario 1 
Poorva Logistics, a Goods Transport Agency, is registered under GST. It did not 
exercise the option to pay GST itself on the services supplied by it in the preceding 
financial year.  It provided goods transport services to the following persons in 
February of preceding financial year-   
(a) Kunal Traders, an unregistered partnership firm 
(b) Mr. Amar, a casual taxable person, who is not registered under GST 
(c) Small Traders Co-Operative Society registered under Societies Registration 
Act  
In a particular consignment in March of preceding financial year, Poorva Logistics 
transported the following- 
(a) Defence Equipments 
(b) Railway Equipments 
(c) Organic Manure 
Poorva Logistics exercises the option to itself pay GST on services supplied by it 
@ 12% from April, of the current financial year. It provided goods transport services 
to Bama Steels Pvt. Ltd. on 1
st
 April and issued an invoice dated 5
th
 May. Payment 
was received on 6
th 
May. 
Based on the facts of the case scenario given above, choose the most appropriate 
answer to Q. Nos. 1 to 3 below: 
1. Which of the following persons are liable to pay GST under reverse charge in 
respect of the GTA services provided by Poorva Logistics in February of the 
preceding financial year? 
276
(i) Kunal Traders 
(ii) Mr. Amar 
(iii) Small Traders Co-operative society 
(a) i & ii 
(b) ii & iii 
(c) i & iii 
(d) i, ii & iii 
2. Transportation of _________ by Poorva Logistics is exempt from GST. 
(i) Defence Equipments 
(ii) Railway Equipments 
(iii) Organic Manure 
(a) i 
(b) i & ii  
(c) i & iii 
(d) i , ii & iii  
3. What will be the time of supply in respect of the services provided by Poorva 
Logistics to Bama Steels Pvt. Ltd.? 
(a) 6
th
 May 
(b) 5
th
 May 
(c) 30
th
 May 
(d) 1
st
April (3 x 2 Marks = 6 Marks) 
Case Scenario 2 
Ms. Chanchala, a doctor by profession, is a registered person under GST as a 
monthly return filer, having in-patient facility in her hospital wherein room charges 
are capped at ‘ 3000 per day. 
Ms. Chanchala provided treatment of various diseases in her hospital and apart 
from that she also provided the following services in her hospital- 
(a) Plastic surgery to enhance the beauty of the face  
(b) Ambulance service for transportation of patients 
(c) Renting of space to run medical store in hospital premises 
She is also a consultant in other hospitals and received ` 40,00,000 as consultancy 
fee from the other hospitals. 
Further, she also provides canteen facility and received ` 55,000 from in-patients 
for supply of food as per advise of nutritionist, ` 35,000 from patients who are not 
admitted and ` 25,000 from visitors for the same facility.  
277
She filed GSTR-3B for the month of June with some errors. She filed the Annual 
return for the said financial year on 31st October of the next financial year, whereas 
due date for the said Annual return was 31st December of the next financial year.      
All the amounts given above are exclusive of taxes, wherever applicable. All the 
supplies referred above are intra-State unless specified otherwise.  
Based on the facts of the case scenario given above, choose the most appropriate 
answer to Q. Nos. 4 to 6 below: 
4. Compute the taxable value of supply of canteen service provided by  
Ms. Chanchala? 
(a) ` 25,000  
(b) ` 35,000 
(c) ` 60,000 
(d) ` 80,000 
5. Maximum time permissible for rectification of error committed in monthly 
return of June is ________  
(a) 30
th
 November of the next year 
(b)  31
st
 October of the next year 
(c) 20
th
 October of the next year 
(d) 31
st
 December of the next year 
6. Determine which of the following services provided by Ms. Chanchala and her 
hospital is exempt from GST? 
(i) Plastic surgery to enhance the beauty of the face  
(ii) Ambulance service for transportation of patients 
(iii) Renting of space to run medical store in hospital premises 
(iv) Consultancy service by Ms. Chanchala in other hospitals 
(a) (i), (ii) & (iv) 
(b) (i), (ii) 
(c) (ii) & (iv) 
(d) (i) & (iii) 
 (3 x 2 Marks = 6 Marks) 
7. Leno Ltd., registered under GST has the balance of Rs. 90,000 in its electronic 
credit ledger.  It has the balance of Rs. 85,000 in its electronic cash ledger. 
The liability under GST law at the end of tax period is-Penalty Rs. 20,000 and 
output tax-Rs. 55,000. Which of the following statement(s) is correct in relation 
to utilisation of e-ledger balance? 
(i) Entire liability can be set off by using the balance of electronic credit 
ledger. 
(ii) Entire liability can be set off by using the balance of electronic cash 
ledger. 
278
Page 4


MODEL TEST PAPER 7 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
QUESTIONS 
(i) Working Notes should form part of the answers. However, in answers to 
Questions in Division A, working notes are not required. 
(ii) Wherever necessary, suitable assumptions may be made by the candidates, 
and disclosed by way of notes. 
(iii) All questions should be answered on the basis of the provisions of the CGST 
Act, 2017 and the IGST Act, 2017 as amended by the  
Finance (No. 2) Act, 2024 including significant notifications and circulars 
issued and other legislative amendments made, which have become effective 
up to 31.10.2024. 
Division A - Multiple Choice Questions (MCQs) 
Write the most appropriate answer to each of the following multiple-choice 
questions by choosing one of the four options given. All questions are 
compulsory. 
Total Marks: 15 Marks 
Case Scenario 1 
Poorva Logistics, a Goods Transport Agency, is registered under GST. It did not 
exercise the option to pay GST itself on the services supplied by it in the preceding 
financial year.  It provided goods transport services to the following persons in 
February of preceding financial year-   
(a) Kunal Traders, an unregistered partnership firm 
(b) Mr. Amar, a casual taxable person, who is not registered under GST 
(c) Small Traders Co-Operative Society registered under Societies Registration 
Act  
In a particular consignment in March of preceding financial year, Poorva Logistics 
transported the following- 
(a) Defence Equipments 
(b) Railway Equipments 
(c) Organic Manure 
Poorva Logistics exercises the option to itself pay GST on services supplied by it 
@ 12% from April, of the current financial year. It provided goods transport services 
to Bama Steels Pvt. Ltd. on 1
st
 April and issued an invoice dated 5
th
 May. Payment 
was received on 6
th 
May. 
Based on the facts of the case scenario given above, choose the most appropriate 
answer to Q. Nos. 1 to 3 below: 
1. Which of the following persons are liable to pay GST under reverse charge in 
respect of the GTA services provided by Poorva Logistics in February of the 
preceding financial year? 
276
(i) Kunal Traders 
(ii) Mr. Amar 
(iii) Small Traders Co-operative society 
(a) i & ii 
(b) ii & iii 
(c) i & iii 
(d) i, ii & iii 
2. Transportation of _________ by Poorva Logistics is exempt from GST. 
(i) Defence Equipments 
(ii) Railway Equipments 
(iii) Organic Manure 
(a) i 
(b) i & ii  
(c) i & iii 
(d) i , ii & iii  
3. What will be the time of supply in respect of the services provided by Poorva 
Logistics to Bama Steels Pvt. Ltd.? 
(a) 6
th
 May 
(b) 5
th
 May 
(c) 30
th
 May 
(d) 1
st
April (3 x 2 Marks = 6 Marks) 
Case Scenario 2 
Ms. Chanchala, a doctor by profession, is a registered person under GST as a 
monthly return filer, having in-patient facility in her hospital wherein room charges 
are capped at ‘ 3000 per day. 
Ms. Chanchala provided treatment of various diseases in her hospital and apart 
from that she also provided the following services in her hospital- 
(a) Plastic surgery to enhance the beauty of the face  
(b) Ambulance service for transportation of patients 
(c) Renting of space to run medical store in hospital premises 
She is also a consultant in other hospitals and received ` 40,00,000 as consultancy 
fee from the other hospitals. 
Further, she also provides canteen facility and received ` 55,000 from in-patients 
for supply of food as per advise of nutritionist, ` 35,000 from patients who are not 
admitted and ` 25,000 from visitors for the same facility.  
277
She filed GSTR-3B for the month of June with some errors. She filed the Annual 
return for the said financial year on 31st October of the next financial year, whereas 
due date for the said Annual return was 31st December of the next financial year.      
All the amounts given above are exclusive of taxes, wherever applicable. All the 
supplies referred above are intra-State unless specified otherwise.  
Based on the facts of the case scenario given above, choose the most appropriate 
answer to Q. Nos. 4 to 6 below: 
4. Compute the taxable value of supply of canteen service provided by  
Ms. Chanchala? 
(a) ` 25,000  
(b) ` 35,000 
(c) ` 60,000 
(d) ` 80,000 
5. Maximum time permissible for rectification of error committed in monthly 
return of June is ________  
(a) 30
th
 November of the next year 
(b)  31
st
 October of the next year 
(c) 20
th
 October of the next year 
(d) 31
st
 December of the next year 
6. Determine which of the following services provided by Ms. Chanchala and her 
hospital is exempt from GST? 
(i) Plastic surgery to enhance the beauty of the face  
(ii) Ambulance service for transportation of patients 
(iii) Renting of space to run medical store in hospital premises 
(iv) Consultancy service by Ms. Chanchala in other hospitals 
(a) (i), (ii) & (iv) 
(b) (i), (ii) 
(c) (ii) & (iv) 
(d) (i) & (iii) 
 (3 x 2 Marks = 6 Marks) 
7. Leno Ltd., registered under GST has the balance of Rs. 90,000 in its electronic 
credit ledger.  It has the balance of Rs. 85,000 in its electronic cash ledger. 
The liability under GST law at the end of tax period is-Penalty Rs. 20,000 and 
output tax-Rs. 55,000. Which of the following statement(s) is correct in relation 
to utilisation of e-ledger balance? 
(i) Entire liability can be set off by using the balance of electronic credit 
ledger. 
(ii) Entire liability can be set off by using the balance of electronic cash 
ledger. 
278
(iii) Electronic credit ledger balance can be used only for making payment 
of output tax. 
(iv) Electronic cash ledger balance can be used only for making payment 
of penalty. 
(a) (i) only 
(b) (ii) only 
(c) (ii) and (iii) 
(d) (i) and (iv) (2 Marks) 
8. Mint Ltd, registered under GST is engaged in providing warehousing service 
of rice.  During the month of May, Mr. Ghanshyam from Fazilka undertook the 
warehousing service from Mint Ltd.  Mint Ltd. charged Rs. 15,000 as 
consideration for the said service but it did not issue any document to Mr. 
Ghanshyam. Which is the most appropriate answer in the given case? 
(a) Mint Ltd. is not required to issue any document. 
(b) Mint Ltd. is required to issue tax invoice in the given case. 
(c) Mint Ltd. is required to issue bill of supply in the given case. 
(d) Mint Ltd. is required to issue payment voucher in the given case. 
 (1 Mark) 
 
Division B - Descriptive Questions 
Question No. 1 is compulsory. 
Attempt any two questions out of remaining three questions. 
1. (a)  Evershine Pvt. Ltd., a GST registered supplier located in Jaipur, Rajasthan 
is engaged in taxable supply of packaging goods and consultancy services. 
It provides following details of various activities undertaken during the 
month of September, 2024: 
(A)  Details of Outward Supplies: 
(1)  Supply of goods of ` 18,00,000 to Vaidehi Enterprises, a 
registered person of Udaipur, Rajasthan. Further, received  
` 50,000 from Vaidehi Enterprises towards freight charges (as 
agreed to deliver the goods at Vaidehi Enterprises' premises) 
which was not included in above value of supply. 
(2)  Supply of goods worth ` 35,00,000 to Calc. Exim, a registered 
person of Prayagraj, Uttar Pradesh. Further, the amount of  
` 60,000 charged separately (not included above) from Calc. 
Exim on account of municipal taxes levied in relation to such 
outward supply. 
(3)  Supply of services to Sunshine Ltd., a registered person in 
Jodhpur, Rajasthan before discount worth ` 6,00,000. Further, 
discount of ` 30,000 which has been given at the time of 
279
Page 5


MODEL TEST PAPER 7 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
QUESTIONS 
(i) Working Notes should form part of the answers. However, in answers to 
Questions in Division A, working notes are not required. 
(ii) Wherever necessary, suitable assumptions may be made by the candidates, 
and disclosed by way of notes. 
(iii) All questions should be answered on the basis of the provisions of the CGST 
Act, 2017 and the IGST Act, 2017 as amended by the  
Finance (No. 2) Act, 2024 including significant notifications and circulars 
issued and other legislative amendments made, which have become effective 
up to 31.10.2024. 
Division A - Multiple Choice Questions (MCQs) 
Write the most appropriate answer to each of the following multiple-choice 
questions by choosing one of the four options given. All questions are 
compulsory. 
Total Marks: 15 Marks 
Case Scenario 1 
Poorva Logistics, a Goods Transport Agency, is registered under GST. It did not 
exercise the option to pay GST itself on the services supplied by it in the preceding 
financial year.  It provided goods transport services to the following persons in 
February of preceding financial year-   
(a) Kunal Traders, an unregistered partnership firm 
(b) Mr. Amar, a casual taxable person, who is not registered under GST 
(c) Small Traders Co-Operative Society registered under Societies Registration 
Act  
In a particular consignment in March of preceding financial year, Poorva Logistics 
transported the following- 
(a) Defence Equipments 
(b) Railway Equipments 
(c) Organic Manure 
Poorva Logistics exercises the option to itself pay GST on services supplied by it 
@ 12% from April, of the current financial year. It provided goods transport services 
to Bama Steels Pvt. Ltd. on 1
st
 April and issued an invoice dated 5
th
 May. Payment 
was received on 6
th 
May. 
Based on the facts of the case scenario given above, choose the most appropriate 
answer to Q. Nos. 1 to 3 below: 
1. Which of the following persons are liable to pay GST under reverse charge in 
respect of the GTA services provided by Poorva Logistics in February of the 
preceding financial year? 
276
(i) Kunal Traders 
(ii) Mr. Amar 
(iii) Small Traders Co-operative society 
(a) i & ii 
(b) ii & iii 
(c) i & iii 
(d) i, ii & iii 
2. Transportation of _________ by Poorva Logistics is exempt from GST. 
(i) Defence Equipments 
(ii) Railway Equipments 
(iii) Organic Manure 
(a) i 
(b) i & ii  
(c) i & iii 
(d) i , ii & iii  
3. What will be the time of supply in respect of the services provided by Poorva 
Logistics to Bama Steels Pvt. Ltd.? 
(a) 6
th
 May 
(b) 5
th
 May 
(c) 30
th
 May 
(d) 1
st
April (3 x 2 Marks = 6 Marks) 
Case Scenario 2 
Ms. Chanchala, a doctor by profession, is a registered person under GST as a 
monthly return filer, having in-patient facility in her hospital wherein room charges 
are capped at ‘ 3000 per day. 
Ms. Chanchala provided treatment of various diseases in her hospital and apart 
from that she also provided the following services in her hospital- 
(a) Plastic surgery to enhance the beauty of the face  
(b) Ambulance service for transportation of patients 
(c) Renting of space to run medical store in hospital premises 
She is also a consultant in other hospitals and received ` 40,00,000 as consultancy 
fee from the other hospitals. 
Further, she also provides canteen facility and received ` 55,000 from in-patients 
for supply of food as per advise of nutritionist, ` 35,000 from patients who are not 
admitted and ` 25,000 from visitors for the same facility.  
277
She filed GSTR-3B for the month of June with some errors. She filed the Annual 
return for the said financial year on 31st October of the next financial year, whereas 
due date for the said Annual return was 31st December of the next financial year.      
All the amounts given above are exclusive of taxes, wherever applicable. All the 
supplies referred above are intra-State unless specified otherwise.  
Based on the facts of the case scenario given above, choose the most appropriate 
answer to Q. Nos. 4 to 6 below: 
4. Compute the taxable value of supply of canteen service provided by  
Ms. Chanchala? 
(a) ` 25,000  
(b) ` 35,000 
(c) ` 60,000 
(d) ` 80,000 
5. Maximum time permissible for rectification of error committed in monthly 
return of June is ________  
(a) 30
th
 November of the next year 
(b)  31
st
 October of the next year 
(c) 20
th
 October of the next year 
(d) 31
st
 December of the next year 
6. Determine which of the following services provided by Ms. Chanchala and her 
hospital is exempt from GST? 
(i) Plastic surgery to enhance the beauty of the face  
(ii) Ambulance service for transportation of patients 
(iii) Renting of space to run medical store in hospital premises 
(iv) Consultancy service by Ms. Chanchala in other hospitals 
(a) (i), (ii) & (iv) 
(b) (i), (ii) 
(c) (ii) & (iv) 
(d) (i) & (iii) 
 (3 x 2 Marks = 6 Marks) 
7. Leno Ltd., registered under GST has the balance of Rs. 90,000 in its electronic 
credit ledger.  It has the balance of Rs. 85,000 in its electronic cash ledger. 
The liability under GST law at the end of tax period is-Penalty Rs. 20,000 and 
output tax-Rs. 55,000. Which of the following statement(s) is correct in relation 
to utilisation of e-ledger balance? 
(i) Entire liability can be set off by using the balance of electronic credit 
ledger. 
(ii) Entire liability can be set off by using the balance of electronic cash 
ledger. 
278
(iii) Electronic credit ledger balance can be used only for making payment 
of output tax. 
(iv) Electronic cash ledger balance can be used only for making payment 
of penalty. 
(a) (i) only 
(b) (ii) only 
(c) (ii) and (iii) 
(d) (i) and (iv) (2 Marks) 
8. Mint Ltd, registered under GST is engaged in providing warehousing service 
of rice.  During the month of May, Mr. Ghanshyam from Fazilka undertook the 
warehousing service from Mint Ltd.  Mint Ltd. charged Rs. 15,000 as 
consideration for the said service but it did not issue any document to Mr. 
Ghanshyam. Which is the most appropriate answer in the given case? 
(a) Mint Ltd. is not required to issue any document. 
(b) Mint Ltd. is required to issue tax invoice in the given case. 
(c) Mint Ltd. is required to issue bill of supply in the given case. 
(d) Mint Ltd. is required to issue payment voucher in the given case. 
 (1 Mark) 
 
Division B - Descriptive Questions 
Question No. 1 is compulsory. 
Attempt any two questions out of remaining three questions. 
1. (a)  Evershine Pvt. Ltd., a GST registered supplier located in Jaipur, Rajasthan 
is engaged in taxable supply of packaging goods and consultancy services. 
It provides following details of various activities undertaken during the 
month of September, 2024: 
(A)  Details of Outward Supplies: 
(1)  Supply of goods of ` 18,00,000 to Vaidehi Enterprises, a 
registered person of Udaipur, Rajasthan. Further, received  
` 50,000 from Vaidehi Enterprises towards freight charges (as 
agreed to deliver the goods at Vaidehi Enterprises' premises) 
which was not included in above value of supply. 
(2)  Supply of goods worth ` 35,00,000 to Calc. Exim, a registered 
person of Prayagraj, Uttar Pradesh. Further, the amount of  
` 60,000 charged separately (not included above) from Calc. 
Exim on account of municipal taxes levied in relation to such 
outward supply. 
(3)  Supply of services to Sunshine Ltd., a registered person in 
Jodhpur, Rajasthan before discount worth ` 6,00,000. Further, 
discount of ` 30,000 which has been given at the time of 
279
supply of service and duly recorded in the invoice. 
(4)  It delivered the goods worth ` 2,00,000 to Jeevan Solutions, 
a registered person located at Bikaner, Rajasthan on the 
direction of Raghu Enterprise, a registered person of Mumbai, 
Maharashtra and tax invoice was issued by Evershine Pvt. 
Ltd. to Raghu Enterprise of Mumbai, Maharashtra. 
(B) Details of Inward Supplies: 
(1)  Purchased raw material goods worth ` 20,00,000 from PQR 
Ltd; a GST registered dealer, located at Kanpur, Uttar 
Pradesh.  Goods worth ` 1,00,000 out of total purchases were 
not received during the month. 
(2)  Purchased machinery for manufacturing process worth  
` 2,00,000 from MPQ Pvt. Ltd., a GST registered dealer, 
located at Bengaluru, Karnataka. Company has claimed 
depreciation under Income- tax Act 1961 on full value of the 
machine, including the GST component. 
(3)  Purchased truck worth ` 15,00,000 from GST registered 
dealer, located at Ajmer, Rajasthan for transportation of its 
goods. GST rate on truck is: CGST 14%, SGST 14%, IGST 
28%. No depreciation has been claimed on said truck under 
the Income-tax Act, 1961. 
(4)  Purchased car (having seating capacity of 7 persons) costing 
to ` 10,00,000 excluding GST from Mihir Automobiles Pvt. 
Ltd., a GST registered dealer, located at Ajmer, Rajasthan for 
use of its director for official purpose. GST rate on car: CGST 
14%, SGST 14%, IGST 28% 
(5)  Purchased goods worth ` 5,00,000 from DEF Buildwell Pvt. 
Ltd., a registered person of Jaipur, Rajasthan for construction 
of an additional floor of factory building, of Evershine Pvt. Ltd.  
The amount  has been capitalized in the books of Evershine 
Pvt. Ltd.. 
 Opening balance of Input tax credit as on the beginning of 
September 2024-CGST ` 20,000, SGST ` 50,000 and IGST  
` 75,000. 
 Rate of GST applicable on both inward and outward supply of 
goods & services: CGST 9%, SGST 9% and IGST @18%, 
except where otherwise provided. 
Notes: 
(i)  All the figures mentioned above are exclusive of taxes. 
(ii)  Subject to the information given above, conditions necessary for 
claiming ITC were complied with. 
(iii)  All inward supplies are used for taxable goods only. 
(iv)  Brief and suitable notes should form part of your answer. 
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