Goods and Services Tax (Group I) Model Test Paper - 8 (Questions) | Model Test Papers for CA Intermediate PDF Download

 Page 1


MODEL TEST PAPER 8 
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 
M/s. Veena & Co. of Jabalpur was registered under GST under composition 
scheme. Outward Supply of the firm for the month of July 2024 was ` 10 lakh, out 
of which ` 2 lakh was supply of services. In the preceding financial year, the firm 
was doing trading of taxable goods only. Turnover of the concern for the previous 
financial year was ` 100 lakh. 
The firm imported the following services during August, 2024: 
(a)  Architect services from Mr. Vinod, a partner of the firm, who resides in France 
for ` 1,00,000. The said service was paid but not used for the furtherance of 
the business. 
(b)  Management consultancy services from Mr. Lal, a renowned lawyer in 
Sweden, who was an ex-employee of the firm. The value of the said service 
was ` 3,00,000. Even though it was used in the furtherance of the business, 
no consideration was paid by the firm. 
Aggregate Turnover of the firm crossed the limit of ` 150 lakh on 25.09.2024 from 
which date the firm was liable to pay tax under regular scheme. 
All the amounts given above are exclusive of taxes wherever applicable. All the 
supply referred above is intra-State unless specified otherwise. 
From the information given above, choose the most appropriate answer for the 1-3 
questions: 
1.  Tax liability of Veena & Co. for the month of July 2024 is 
`____________each under CGST and SGST. 
(A)  5,000 
(B)  9,000 
284
Page 2


MODEL TEST PAPER 8 
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 
M/s. Veena & Co. of Jabalpur was registered under GST under composition 
scheme. Outward Supply of the firm for the month of July 2024 was ` 10 lakh, out 
of which ` 2 lakh was supply of services. In the preceding financial year, the firm 
was doing trading of taxable goods only. Turnover of the concern for the previous 
financial year was ` 100 lakh. 
The firm imported the following services during August, 2024: 
(a)  Architect services from Mr. Vinod, a partner of the firm, who resides in France 
for ` 1,00,000. The said service was paid but not used for the furtherance of 
the business. 
(b)  Management consultancy services from Mr. Lal, a renowned lawyer in 
Sweden, who was an ex-employee of the firm. The value of the said service 
was ` 3,00,000. Even though it was used in the furtherance of the business, 
no consideration was paid by the firm. 
Aggregate Turnover of the firm crossed the limit of ` 150 lakh on 25.09.2024 from 
which date the firm was liable to pay tax under regular scheme. 
All the amounts given above are exclusive of taxes wherever applicable. All the 
supply referred above is intra-State unless specified otherwise. 
From the information given above, choose the most appropriate answer for the 1-3 
questions: 
1.  Tax liability of Veena & Co. for the month of July 2024 is 
`____________each under CGST and SGST. 
(A)  5,000 
(B)  9,000 
284
(C)  10,000 
(D)  14,000 (2 Marks) 
2.  Import of services by Veena & Co. that will be treated as supply is  
` ________. 
(A)  Nil 
(B)  ` 1,00,000 
(C)  ` 3,00,000 
(D)  ` 4,00,000 (2 Marks) 
3. Veena & Co. will be eligible to claim ITC held on Stock and Capital goods 
as on _____________. 
(A)  01-09-2024 
(B)  24-09-2024 
(C)  25-09-2024 
(D)  30-09-2024 (2 Marks) 
Case Scenario 2 
Pawan was engaged in providing various services within the State of Rajasthan 
since May 2024. His aggregate turnover crossed the threshold limit on 04.07.2024. 
He applied for registration under GST on 02.08.2024. He got his GST registration 
on 10.08.2024. 
After taking registration, Pawan started a business across India including supply of 
goods also. He dispatched goods pan India based on orders he got for the goods 
dealt by him. 
He received an order from Delhi for which he supplied taxable goods valuing  
` 45,000. Applicable rate of IGST was 12%. He also supplied certain exempted 
goods valuing ` 4,000. He made one invoice for both taxable as well as exempted 
supply made to Delhi.  
He asked his tax consultant for the requirement of generation of e-way bill for this 
order. Tax consultant informed him that the requirement of e-way bill is based on 
consignment value of goods supplied. 
Even being a micro enterprise, Pawan did not receive timely payment from his 
customers as a result of which he ran into severe cash crunch and eventually could 
not make on-time payment to his suppliers. As a result, he decided to shut down 
his business and got placed in a software company as a senior programmer 
executive. 
While shutting down his business, he informed his tax consultant to cancel the GST 
rregistration. Tax consultant surrendered his registration online in GST Portal on 
25.10.2024 and his application for cancellation was approved by the Proper Officer 
on 31.10.2024.  
All the amounts given above are exclusive of taxes wherever applicable. 
From the information given above, choose the most appropriate answer for the 4-6 
questions: 
285
Page 3


MODEL TEST PAPER 8 
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 
M/s. Veena & Co. of Jabalpur was registered under GST under composition 
scheme. Outward Supply of the firm for the month of July 2024 was ` 10 lakh, out 
of which ` 2 lakh was supply of services. In the preceding financial year, the firm 
was doing trading of taxable goods only. Turnover of the concern for the previous 
financial year was ` 100 lakh. 
The firm imported the following services during August, 2024: 
(a)  Architect services from Mr. Vinod, a partner of the firm, who resides in France 
for ` 1,00,000. The said service was paid but not used for the furtherance of 
the business. 
(b)  Management consultancy services from Mr. Lal, a renowned lawyer in 
Sweden, who was an ex-employee of the firm. The value of the said service 
was ` 3,00,000. Even though it was used in the furtherance of the business, 
no consideration was paid by the firm. 
Aggregate Turnover of the firm crossed the limit of ` 150 lakh on 25.09.2024 from 
which date the firm was liable to pay tax under regular scheme. 
All the amounts given above are exclusive of taxes wherever applicable. All the 
supply referred above is intra-State unless specified otherwise. 
From the information given above, choose the most appropriate answer for the 1-3 
questions: 
1.  Tax liability of Veena & Co. for the month of July 2024 is 
`____________each under CGST and SGST. 
(A)  5,000 
(B)  9,000 
284
(C)  10,000 
(D)  14,000 (2 Marks) 
2.  Import of services by Veena & Co. that will be treated as supply is  
` ________. 
(A)  Nil 
(B)  ` 1,00,000 
(C)  ` 3,00,000 
(D)  ` 4,00,000 (2 Marks) 
3. Veena & Co. will be eligible to claim ITC held on Stock and Capital goods 
as on _____________. 
(A)  01-09-2024 
(B)  24-09-2024 
(C)  25-09-2024 
(D)  30-09-2024 (2 Marks) 
Case Scenario 2 
Pawan was engaged in providing various services within the State of Rajasthan 
since May 2024. His aggregate turnover crossed the threshold limit on 04.07.2024. 
He applied for registration under GST on 02.08.2024. He got his GST registration 
on 10.08.2024. 
After taking registration, Pawan started a business across India including supply of 
goods also. He dispatched goods pan India based on orders he got for the goods 
dealt by him. 
He received an order from Delhi for which he supplied taxable goods valuing  
` 45,000. Applicable rate of IGST was 12%. He also supplied certain exempted 
goods valuing ` 4,000. He made one invoice for both taxable as well as exempted 
supply made to Delhi.  
He asked his tax consultant for the requirement of generation of e-way bill for this 
order. Tax consultant informed him that the requirement of e-way bill is based on 
consignment value of goods supplied. 
Even being a micro enterprise, Pawan did not receive timely payment from his 
customers as a result of which he ran into severe cash crunch and eventually could 
not make on-time payment to his suppliers. As a result, he decided to shut down 
his business and got placed in a software company as a senior programmer 
executive. 
While shutting down his business, he informed his tax consultant to cancel the GST 
rregistration. Tax consultant surrendered his registration online in GST Portal on 
25.10.2024 and his application for cancellation was approved by the Proper Officer 
on 31.10.2024.  
All the amounts given above are exclusive of taxes wherever applicable. 
From the information given above, choose the most appropriate answer for the 4-6 
questions: 
285
4.  Effective date of registration of Pawan is ____________. 
(A)  04.07.2024 
(B)  02.08.2024 
(C)  03.08.2024 
(D)  10.08.2024 (2 Marks) 
5..  Consignment value of goods supplied to Delhi by Pawan is `___________. 
(A)  45,000 
(B)  49,000 
(C)  50,400 
(D)  54,400 (2 Marks) 
6.  Due date by which Pawan is supposed to file Final return under GST is 
____________. 
(A)  25.11.2024 
(B)  30.11.2024 
(C)  25.01.2025 
(D)  31.01.2025 (2 Marks) 
7.  Smita Limited made an outward supply of garments at an agreed price of  
` 5,00,000.  The company charged ‘Go Green Cess’ levied by Local municipal 
corporation amounting to ` 10,000 for this supply.  As the customer made 
payment within 3 days from the date of delivery, Smita Limited provide a 
discount of ` 5,000 separately as a customer friendly measure, even though 
no prior agreement was made on discount.  Value of Supply made by Smita 
Limited u/s 15 is ` ______________ 
(A) 5,05,000 
(B) 5,10,000 
(C) 5,00,000 
(d) 5,15,000 (2 Marks) 
8. ‘Truth is God’, a religious trust u/s 12AA of the Income-tax Act, 1961, provides 
service by way of renting of premises within the precincts of a religious place 
which is exempt upto ` ___________. 
(A)  ` 999 per day 
(B) ` 1,000 per day 
(C) ` 9,999 per day 
(D) ` 10,000 per day (1 Mark) 
 
 
286
Page 4


MODEL TEST PAPER 8 
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 
M/s. Veena & Co. of Jabalpur was registered under GST under composition 
scheme. Outward Supply of the firm for the month of July 2024 was ` 10 lakh, out 
of which ` 2 lakh was supply of services. In the preceding financial year, the firm 
was doing trading of taxable goods only. Turnover of the concern for the previous 
financial year was ` 100 lakh. 
The firm imported the following services during August, 2024: 
(a)  Architect services from Mr. Vinod, a partner of the firm, who resides in France 
for ` 1,00,000. The said service was paid but not used for the furtherance of 
the business. 
(b)  Management consultancy services from Mr. Lal, a renowned lawyer in 
Sweden, who was an ex-employee of the firm. The value of the said service 
was ` 3,00,000. Even though it was used in the furtherance of the business, 
no consideration was paid by the firm. 
Aggregate Turnover of the firm crossed the limit of ` 150 lakh on 25.09.2024 from 
which date the firm was liable to pay tax under regular scheme. 
All the amounts given above are exclusive of taxes wherever applicable. All the 
supply referred above is intra-State unless specified otherwise. 
From the information given above, choose the most appropriate answer for the 1-3 
questions: 
1.  Tax liability of Veena & Co. for the month of July 2024 is 
`____________each under CGST and SGST. 
(A)  5,000 
(B)  9,000 
284
(C)  10,000 
(D)  14,000 (2 Marks) 
2.  Import of services by Veena & Co. that will be treated as supply is  
` ________. 
(A)  Nil 
(B)  ` 1,00,000 
(C)  ` 3,00,000 
(D)  ` 4,00,000 (2 Marks) 
3. Veena & Co. will be eligible to claim ITC held on Stock and Capital goods 
as on _____________. 
(A)  01-09-2024 
(B)  24-09-2024 
(C)  25-09-2024 
(D)  30-09-2024 (2 Marks) 
Case Scenario 2 
Pawan was engaged in providing various services within the State of Rajasthan 
since May 2024. His aggregate turnover crossed the threshold limit on 04.07.2024. 
He applied for registration under GST on 02.08.2024. He got his GST registration 
on 10.08.2024. 
After taking registration, Pawan started a business across India including supply of 
goods also. He dispatched goods pan India based on orders he got for the goods 
dealt by him. 
He received an order from Delhi for which he supplied taxable goods valuing  
` 45,000. Applicable rate of IGST was 12%. He also supplied certain exempted 
goods valuing ` 4,000. He made one invoice for both taxable as well as exempted 
supply made to Delhi.  
He asked his tax consultant for the requirement of generation of e-way bill for this 
order. Tax consultant informed him that the requirement of e-way bill is based on 
consignment value of goods supplied. 
Even being a micro enterprise, Pawan did not receive timely payment from his 
customers as a result of which he ran into severe cash crunch and eventually could 
not make on-time payment to his suppliers. As a result, he decided to shut down 
his business and got placed in a software company as a senior programmer 
executive. 
While shutting down his business, he informed his tax consultant to cancel the GST 
rregistration. Tax consultant surrendered his registration online in GST Portal on 
25.10.2024 and his application for cancellation was approved by the Proper Officer 
on 31.10.2024.  
All the amounts given above are exclusive of taxes wherever applicable. 
From the information given above, choose the most appropriate answer for the 4-6 
questions: 
285
4.  Effective date of registration of Pawan is ____________. 
(A)  04.07.2024 
(B)  02.08.2024 
(C)  03.08.2024 
(D)  10.08.2024 (2 Marks) 
5..  Consignment value of goods supplied to Delhi by Pawan is `___________. 
(A)  45,000 
(B)  49,000 
(C)  50,400 
(D)  54,400 (2 Marks) 
6.  Due date by which Pawan is supposed to file Final return under GST is 
____________. 
(A)  25.11.2024 
(B)  30.11.2024 
(C)  25.01.2025 
(D)  31.01.2025 (2 Marks) 
7.  Smita Limited made an outward supply of garments at an agreed price of  
` 5,00,000.  The company charged ‘Go Green Cess’ levied by Local municipal 
corporation amounting to ` 10,000 for this supply.  As the customer made 
payment within 3 days from the date of delivery, Smita Limited provide a 
discount of ` 5,000 separately as a customer friendly measure, even though 
no prior agreement was made on discount.  Value of Supply made by Smita 
Limited u/s 15 is ` ______________ 
(A) 5,05,000 
(B) 5,10,000 
(C) 5,00,000 
(d) 5,15,000 (2 Marks) 
8. ‘Truth is God’, a religious trust u/s 12AA of the Income-tax Act, 1961, provides 
service by way of renting of premises within the precincts of a religious place 
which is exempt upto ` ___________. 
(A)  ` 999 per day 
(B) ` 1,000 per day 
(C) ` 9,999 per day 
(D) ` 10,000 per day (1 Mark) 
 
 
286
Division B - Descriptive Questions 
Question No. 1 is compulsory. 
Attempt any two questions out of remaining three questions. 
Question 1 
1. (a) DEF Pvt. Ltd., a registered supplier of goods and services in Pune, 
Maharashtra, has furnished the following details for the month of 
January, 2025. The turnover of DEF Pvt. Ltd. was ` 3.2 crores in last 
financial year. 
Sr. 
No. 
Particulars Amount (`) 
1. Intra State outward supply of taxable goods 5,00,000 
2. DEF Pvt. Ltd. had provided service of booking of 
flight tickets for employee of H Enterprise 
(registered in Delhi) in the economy class from 
Bagdogra (West Bengal) to Pune Maharashtra.  
20,000 
(service fee 
charged) 
3. DEF Pvt. had purchased goods worth ` 5,00,000 
from R Ltd. (registered in Gujarat) on 15.03.2024. 
Now R Ltd. issued debit note on 15.01.2025 for 
post delivery service to DEF Pvt. Ltd. as per part 
of terms of sales. 
25,000 
 
4. DEF Pvt. Ltd. had sold one of its unit in Pune as a 
going concern (with all goods and unexecuted 
orders) to H Ltd. (registered in New Delhi) 
10,00,000 
5. DEF Pvt. Ltd. had provided service to Mr. Y 
(registered in Punjab) to organise business 
exhibition in Dubai. 
5,00,000 
6. Inter-State outward supply of service 10,00,000 
7. Amount towards receipt of intra State services 6,00,000 
8. Purchase of confectionery items which are to be 
used to supply free of cost to customers in a 
customer meet organised by DEF Pvt. Ltd.  
1,00,000 
Opening balance of Input Tax credit at the beginning of Jan 2025. 
CGST ` 25,000 
SGST ` 25,000 
IGST ` 30,000 
Additional Information: 
(1)  Rates of CGST, SGST and IGST are 9%, 9% and 18% respectively 
unless otherwise mentioned. 
(2)  Both inward and outward supplies are exclusive of taxes, wherever 
applicable. 
(3)  All the conditions necessary for availing the ITC have been fulfilled. 
287
Page 5


MODEL TEST PAPER 8 
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 
M/s. Veena & Co. of Jabalpur was registered under GST under composition 
scheme. Outward Supply of the firm for the month of July 2024 was ` 10 lakh, out 
of which ` 2 lakh was supply of services. In the preceding financial year, the firm 
was doing trading of taxable goods only. Turnover of the concern for the previous 
financial year was ` 100 lakh. 
The firm imported the following services during August, 2024: 
(a)  Architect services from Mr. Vinod, a partner of the firm, who resides in France 
for ` 1,00,000. The said service was paid but not used for the furtherance of 
the business. 
(b)  Management consultancy services from Mr. Lal, a renowned lawyer in 
Sweden, who was an ex-employee of the firm. The value of the said service 
was ` 3,00,000. Even though it was used in the furtherance of the business, 
no consideration was paid by the firm. 
Aggregate Turnover of the firm crossed the limit of ` 150 lakh on 25.09.2024 from 
which date the firm was liable to pay tax under regular scheme. 
All the amounts given above are exclusive of taxes wherever applicable. All the 
supply referred above is intra-State unless specified otherwise. 
From the information given above, choose the most appropriate answer for the 1-3 
questions: 
1.  Tax liability of Veena & Co. for the month of July 2024 is 
`____________each under CGST and SGST. 
(A)  5,000 
(B)  9,000 
284
(C)  10,000 
(D)  14,000 (2 Marks) 
2.  Import of services by Veena & Co. that will be treated as supply is  
` ________. 
(A)  Nil 
(B)  ` 1,00,000 
(C)  ` 3,00,000 
(D)  ` 4,00,000 (2 Marks) 
3. Veena & Co. will be eligible to claim ITC held on Stock and Capital goods 
as on _____________. 
(A)  01-09-2024 
(B)  24-09-2024 
(C)  25-09-2024 
(D)  30-09-2024 (2 Marks) 
Case Scenario 2 
Pawan was engaged in providing various services within the State of Rajasthan 
since May 2024. His aggregate turnover crossed the threshold limit on 04.07.2024. 
He applied for registration under GST on 02.08.2024. He got his GST registration 
on 10.08.2024. 
After taking registration, Pawan started a business across India including supply of 
goods also. He dispatched goods pan India based on orders he got for the goods 
dealt by him. 
He received an order from Delhi for which he supplied taxable goods valuing  
` 45,000. Applicable rate of IGST was 12%. He also supplied certain exempted 
goods valuing ` 4,000. He made one invoice for both taxable as well as exempted 
supply made to Delhi.  
He asked his tax consultant for the requirement of generation of e-way bill for this 
order. Tax consultant informed him that the requirement of e-way bill is based on 
consignment value of goods supplied. 
Even being a micro enterprise, Pawan did not receive timely payment from his 
customers as a result of which he ran into severe cash crunch and eventually could 
not make on-time payment to his suppliers. As a result, he decided to shut down 
his business and got placed in a software company as a senior programmer 
executive. 
While shutting down his business, he informed his tax consultant to cancel the GST 
rregistration. Tax consultant surrendered his registration online in GST Portal on 
25.10.2024 and his application for cancellation was approved by the Proper Officer 
on 31.10.2024.  
All the amounts given above are exclusive of taxes wherever applicable. 
From the information given above, choose the most appropriate answer for the 4-6 
questions: 
285
4.  Effective date of registration of Pawan is ____________. 
(A)  04.07.2024 
(B)  02.08.2024 
(C)  03.08.2024 
(D)  10.08.2024 (2 Marks) 
5..  Consignment value of goods supplied to Delhi by Pawan is `___________. 
(A)  45,000 
(B)  49,000 
(C)  50,400 
(D)  54,400 (2 Marks) 
6.  Due date by which Pawan is supposed to file Final return under GST is 
____________. 
(A)  25.11.2024 
(B)  30.11.2024 
(C)  25.01.2025 
(D)  31.01.2025 (2 Marks) 
7.  Smita Limited made an outward supply of garments at an agreed price of  
` 5,00,000.  The company charged ‘Go Green Cess’ levied by Local municipal 
corporation amounting to ` 10,000 for this supply.  As the customer made 
payment within 3 days from the date of delivery, Smita Limited provide a 
discount of ` 5,000 separately as a customer friendly measure, even though 
no prior agreement was made on discount.  Value of Supply made by Smita 
Limited u/s 15 is ` ______________ 
(A) 5,05,000 
(B) 5,10,000 
(C) 5,00,000 
(d) 5,15,000 (2 Marks) 
8. ‘Truth is God’, a religious trust u/s 12AA of the Income-tax Act, 1961, provides 
service by way of renting of premises within the precincts of a religious place 
which is exempt upto ` ___________. 
(A)  ` 999 per day 
(B) ` 1,000 per day 
(C) ` 9,999 per day 
(D) ` 10,000 per day (1 Mark) 
 
 
286
Division B - Descriptive Questions 
Question No. 1 is compulsory. 
Attempt any two questions out of remaining three questions. 
Question 1 
1. (a) DEF Pvt. Ltd., a registered supplier of goods and services in Pune, 
Maharashtra, has furnished the following details for the month of 
January, 2025. The turnover of DEF Pvt. Ltd. was ` 3.2 crores in last 
financial year. 
Sr. 
No. 
Particulars Amount (`) 
1. Intra State outward supply of taxable goods 5,00,000 
2. DEF Pvt. Ltd. had provided service of booking of 
flight tickets for employee of H Enterprise 
(registered in Delhi) in the economy class from 
Bagdogra (West Bengal) to Pune Maharashtra.  
20,000 
(service fee 
charged) 
3. DEF Pvt. had purchased goods worth ` 5,00,000 
from R Ltd. (registered in Gujarat) on 15.03.2024. 
Now R Ltd. issued debit note on 15.01.2025 for 
post delivery service to DEF Pvt. Ltd. as per part 
of terms of sales. 
25,000 
 
4. DEF Pvt. Ltd. had sold one of its unit in Pune as a 
going concern (with all goods and unexecuted 
orders) to H Ltd. (registered in New Delhi) 
10,00,000 
5. DEF Pvt. Ltd. had provided service to Mr. Y 
(registered in Punjab) to organise business 
exhibition in Dubai. 
5,00,000 
6. Inter-State outward supply of service 10,00,000 
7. Amount towards receipt of intra State services 6,00,000 
8. Purchase of confectionery items which are to be 
used to supply free of cost to customers in a 
customer meet organised by DEF Pvt. Ltd.  
1,00,000 
Opening balance of Input Tax credit at the beginning of Jan 2025. 
CGST ` 25,000 
SGST ` 25,000 
IGST ` 30,000 
Additional Information: 
(1)  Rates of CGST, SGST and IGST are 9%, 9% and 18% respectively 
unless otherwise mentioned. 
(2)  Both inward and outward supplies are exclusive of taxes, wherever 
applicable. 
(3)  All the conditions necessary for availing the ITC have been fulfilled. 
287
From the information given above, compute the output tax liability and 
input tax credit available to DEF Pvt. Ltd., for the month of January, 
2025. Make suitable assumptions wherever required.  (10 Marks) 
(b)  ABC Infra, is a partnership firm registered under GST. It furnishes the 
following details about services provided during the month of 
February: 
 Particulars Amount 
(exclusive 
of GST) 
(i) Consideration received from neighbouring 
Housing Cooperative Society as ABC Infra agrees 
to install effluent plant for treatment of wastewater 
even though is no legal requirement to do so.  
5,50,000 
(ii) Consideration received from distribution of passes 
for cricket match organized as firm’s annual event. 
Total 500 passes have been distributed.  
2,42,500 
(iii) Services given of booking air tickets in economy 
class for flight between Mumbai to Manipur. 
1,20,000 
(service fee 
charged) 
(iv) Services given for construction of buildings to 
State Government in relation to function entrusted 
to Municipality under article 243W of the 
Constitution. Construction material used of  
` 2,79,375 is included in the given figure.  
8,20,000 
All supplies mentioned above are intra-State supplies. GST rates for 
CGST, SGST, IGST are 9%, 9%, 18% respectively. Compute the GST 
payable by the ABC Infra for the month of February. (5 Marks) 
2. (a) M/s. T is a registered dealer of Andhra Pradesh trading in different types 
of machinery and its related different types of services. Their aggregate 
turnover for the preceding financial year 2023-24 for sale of machinery 
was ` 1.32 crores, it was first year so they had not started for providing 
service related to machinery. From FY 2024-25 they are planning to 
provide repair and maintenance service of ` 6.25 lakh for which they 
have to purchase some raw material of ` 5 lakh from the other State (till 
date they are purchasing within State only). 
From the information given above, examine whether M/s. T can opt 
for composition scheme under Section 10(1), 10(2A) or 10(2) of the 
CGST Act, 2017 for FY 2024-25? (5 Marks) 
 (b) (i) Garima having its permanent residence in Bhavnagar, Gujarat 
purchased car from Kiara Motors of Jaipur, Rajasthan to take the 
advantage of lower registration charges and road tax. Garima took 
the delivery of the car from Jaipur and returned with car to her 
residence in Bhavnagar, Gujarat. Address of Garima recorded in 
the invoice issued by Kiara Motors mentions only the name of the 
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