Goods and Services Tax (Group I) Model Test Paper - 4 (Answers) | Model Test Papers for CA Intermediate PDF Download

 Page 1


ANSWERS OF MODEL TEST PAPER 4 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
Division A - Multiple Choice Questions 
Question 
No. 
Answer 
1 (c) i & iv 
2 (d) GTA service is taxable @ 5%, but input tax credit cannot be 
availed for the same. 
3 (d) Not a supply  
4 (d)  ii & iii   
5 (d) Nil 
6 (a) IGST: ` 10,000; CGST: Nil, SGST: ` 5000 
7 (a) ` 40,000 
8 (c) She needs to mandatorily have a place of business in Delhi. 
Division B - Descriptive Questions 
1. (a)   Computation of value of taxable supply 
Particulars Amount 
(`) 
List price of the machine 80,000 
Add: Tax levied by Local Authority on the sale of machine 
[Tax other than GST, if charged separately, are includible in 
the value in terms of section 15 of the CGST Act, 2017.] 
6,000 
Add: Packing expenses for safe transportation 
[Includible in the value as per section 15 of the CGST Act, 
2017.] 
4,000 
Add: Price-linked subsidy received from a NGO on sale of 
each machine 
[Subsidy received from a non-Government body and which 
is directly linked to the price, the same is included in the 
value in terms of section 15 of the CGST Act, 2017.] 
5,000 
Total 95,000 
Less: Discount @ 2% on ` 80,000 
[Since discount is known at the time of supply and 
recorded in invoice, it is deductible from the value in terms 
of section 15 of the CGST Act, 2017.] 
1,600 
Value of taxable supply 93,400 
  
573
Page 2


ANSWERS OF MODEL TEST PAPER 4 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
Division A - Multiple Choice Questions 
Question 
No. 
Answer 
1 (c) i & iv 
2 (d) GTA service is taxable @ 5%, but input tax credit cannot be 
availed for the same. 
3 (d) Not a supply  
4 (d)  ii & iii   
5 (d) Nil 
6 (a) IGST: ` 10,000; CGST: Nil, SGST: ` 5000 
7 (a) ` 40,000 
8 (c) She needs to mandatorily have a place of business in Delhi. 
Division B - Descriptive Questions 
1. (a)   Computation of value of taxable supply 
Particulars Amount 
(`) 
List price of the machine 80,000 
Add: Tax levied by Local Authority on the sale of machine 
[Tax other than GST, if charged separately, are includible in 
the value in terms of section 15 of the CGST Act, 2017.] 
6,000 
Add: Packing expenses for safe transportation 
[Includible in the value as per section 15 of the CGST Act, 
2017.] 
4,000 
Add: Price-linked subsidy received from a NGO on sale of 
each machine 
[Subsidy received from a non-Government body and which 
is directly linked to the price, the same is included in the 
value in terms of section 15 of the CGST Act, 2017.] 
5,000 
Total 95,000 
Less: Discount @ 2% on ` 80,000 
[Since discount is known at the time of supply and 
recorded in invoice, it is deductible from the value in terms 
of section 15 of the CGST Act, 2017.] 
1,600 
Value of taxable supply 93,400 
  
573
   Computation of minimum net GST payable in cash by 
Vishwanath Ltd. 
Particulars CGST (`) SGST (`) IGST (`) 
Sale of machine 
[Intra-State sales = ` 93,400 × 3 
machines = ` 2,80,200 
Inter-State sales = ` 93,400 × 1 
machine = ` 93,400] 
25,218 
 
[2,80,200  
× 9%] 
25,218 
 
[2,80,200 
× 9%] 
16,812 
 
[93,400  
× 18%] 
Total output tax 25,218 25,218 16,812 
Less: Set off of IGST against IGST 
and SGST 
[IGST credit first be utilized 
towards payment of IGST, 
remaining amount can be utilized 
towards CGST and SGST in any 
order and in any proportion] 
 (9,188) (16,812) 
Less: Set off of CGST against 
CGST and SGST against SGST 
[CGST credit cannot be utilized 
towards payment of SGST and vice 
versa.] 
(25,218) (14,800)  
Minimum net GST payable in cash Nil 1,230  
Working Note: 
Computation of total ITC available 
Particulars CGST (`) SGST (`) IGST (`) 
Opening balance of ITC 18,000 4,000 26,000 
Add: Inputs purchased 
during the month 
10,800 
[` 1,20,000 ×9%] 
10,800 
[` 1,20,000 ×9%] 
 
Total ITC available 28,800 14,800 26,000 
(b) Computation of amount of ITC available for the month of  
August, 2024 
S. 
No. 
Particulars GST (`)  
(1) Goods used in construction of additional floor of office 
building  
[ITC on goods received by a taxable person for 
construction of an immovable property on his own 
account is blocked even if the same is used in the 
course or furtherance of business.] 
Nil 
(2) Trucks used for transportation of inputs in the factory  
[ITC on motor vehicles used for transportation of goods 
is not blocked.] 
11,000 
574
Page 3


ANSWERS OF MODEL TEST PAPER 4 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
Division A - Multiple Choice Questions 
Question 
No. 
Answer 
1 (c) i & iv 
2 (d) GTA service is taxable @ 5%, but input tax credit cannot be 
availed for the same. 
3 (d) Not a supply  
4 (d)  ii & iii   
5 (d) Nil 
6 (a) IGST: ` 10,000; CGST: Nil, SGST: ` 5000 
7 (a) ` 40,000 
8 (c) She needs to mandatorily have a place of business in Delhi. 
Division B - Descriptive Questions 
1. (a)   Computation of value of taxable supply 
Particulars Amount 
(`) 
List price of the machine 80,000 
Add: Tax levied by Local Authority on the sale of machine 
[Tax other than GST, if charged separately, are includible in 
the value in terms of section 15 of the CGST Act, 2017.] 
6,000 
Add: Packing expenses for safe transportation 
[Includible in the value as per section 15 of the CGST Act, 
2017.] 
4,000 
Add: Price-linked subsidy received from a NGO on sale of 
each machine 
[Subsidy received from a non-Government body and which 
is directly linked to the price, the same is included in the 
value in terms of section 15 of the CGST Act, 2017.] 
5,000 
Total 95,000 
Less: Discount @ 2% on ` 80,000 
[Since discount is known at the time of supply and 
recorded in invoice, it is deductible from the value in terms 
of section 15 of the CGST Act, 2017.] 
1,600 
Value of taxable supply 93,400 
  
573
   Computation of minimum net GST payable in cash by 
Vishwanath Ltd. 
Particulars CGST (`) SGST (`) IGST (`) 
Sale of machine 
[Intra-State sales = ` 93,400 × 3 
machines = ` 2,80,200 
Inter-State sales = ` 93,400 × 1 
machine = ` 93,400] 
25,218 
 
[2,80,200  
× 9%] 
25,218 
 
[2,80,200 
× 9%] 
16,812 
 
[93,400  
× 18%] 
Total output tax 25,218 25,218 16,812 
Less: Set off of IGST against IGST 
and SGST 
[IGST credit first be utilized 
towards payment of IGST, 
remaining amount can be utilized 
towards CGST and SGST in any 
order and in any proportion] 
 (9,188) (16,812) 
Less: Set off of CGST against 
CGST and SGST against SGST 
[CGST credit cannot be utilized 
towards payment of SGST and vice 
versa.] 
(25,218) (14,800)  
Minimum net GST payable in cash Nil 1,230  
Working Note: 
Computation of total ITC available 
Particulars CGST (`) SGST (`) IGST (`) 
Opening balance of ITC 18,000 4,000 26,000 
Add: Inputs purchased 
during the month 
10,800 
[` 1,20,000 ×9%] 
10,800 
[` 1,20,000 ×9%] 
 
Total ITC available 28,800 14,800 26,000 
(b) Computation of amount of ITC available for the month of  
August, 2024 
S. 
No. 
Particulars GST (`)  
(1) Goods used in construction of additional floor of office 
building  
[ITC on goods received by a taxable person for 
construction of an immovable property on his own 
account is blocked even if the same is used in the 
course or furtherance of business.] 
Nil 
(2) Trucks used for transportation of inputs in the factory  
[ITC on motor vehicles used for transportation of goods 
is not blocked.] 
11,000 
574
(3) Inputs used in trial runs 
[Being used in trial runs, inputs are used in the course 
or furtherance of business and hence ITC thereon is 
allowed.]  
8,350 
(4) Confectionary items for consumption of employees 
working in the factory  
[ITC on food or beverages is blocked unless the same 
is used in same line of business or as an element of the 
taxable composite or mixed supply.  Further, ITC on 
goods and/or service used for personal consumption is 
blocked.]  
Nil 
(5) Cement used for making foundation and structural 
support to plant and machinery  
[ITC on goods used for construction of plant and 
machinery is not blocked.  Plant and machinery 
includes foundation and structural supports through 
which the same is fixed to earth.] 
9,550 
 Total eligible ITC 28,900 
2. (a) (i) The place of supply of goods supplied on a board a conveyance 
like aircraft, train, vessel, motor vehicle is the location where such 
goods have been taken on board.   
 Place of supply of goods supplied on board a conveyance is 
determined under this provision even if the supply has been made 
by any of the passenger on board the conveyance and not by the 
carrier of the conveyance.   
 Thus, in the given case, the place of supply of goods is the 
location at which the goods are taken on board, i.e. New Delhi 
and not Jaipur where they have been sold.  
(ii) If the supply involves goods which are to be installed or 
assembled at site, the place of supply is the place of such 
installation or assembly.  
 This is a case of composite supply of goods wherein two supplies 
are involved, supply of goods and ancillary supply of 
installation/assembling service. The principal supply is supply of 
goods which are being installed.   
 Thus, the place of supply is the site of assembly of machine, i.e. 
Kutch even though LP refineries is located in Maharashtra.  
(b)   Computation of value of taxable supplies 
Particulars Amount 
(`) 
Services relating to rearing of goats 
[Exempt since services relating to rearing of all life 
forms of animals, except horses, for food etc. are 
exempt.] 
Nil 
575
Page 4


ANSWERS OF MODEL TEST PAPER 4 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
Division A - Multiple Choice Questions 
Question 
No. 
Answer 
1 (c) i & iv 
2 (d) GTA service is taxable @ 5%, but input tax credit cannot be 
availed for the same. 
3 (d) Not a supply  
4 (d)  ii & iii   
5 (d) Nil 
6 (a) IGST: ` 10,000; CGST: Nil, SGST: ` 5000 
7 (a) ` 40,000 
8 (c) She needs to mandatorily have a place of business in Delhi. 
Division B - Descriptive Questions 
1. (a)   Computation of value of taxable supply 
Particulars Amount 
(`) 
List price of the machine 80,000 
Add: Tax levied by Local Authority on the sale of machine 
[Tax other than GST, if charged separately, are includible in 
the value in terms of section 15 of the CGST Act, 2017.] 
6,000 
Add: Packing expenses for safe transportation 
[Includible in the value as per section 15 of the CGST Act, 
2017.] 
4,000 
Add: Price-linked subsidy received from a NGO on sale of 
each machine 
[Subsidy received from a non-Government body and which 
is directly linked to the price, the same is included in the 
value in terms of section 15 of the CGST Act, 2017.] 
5,000 
Total 95,000 
Less: Discount @ 2% on ` 80,000 
[Since discount is known at the time of supply and 
recorded in invoice, it is deductible from the value in terms 
of section 15 of the CGST Act, 2017.] 
1,600 
Value of taxable supply 93,400 
  
573
   Computation of minimum net GST payable in cash by 
Vishwanath Ltd. 
Particulars CGST (`) SGST (`) IGST (`) 
Sale of machine 
[Intra-State sales = ` 93,400 × 3 
machines = ` 2,80,200 
Inter-State sales = ` 93,400 × 1 
machine = ` 93,400] 
25,218 
 
[2,80,200  
× 9%] 
25,218 
 
[2,80,200 
× 9%] 
16,812 
 
[93,400  
× 18%] 
Total output tax 25,218 25,218 16,812 
Less: Set off of IGST against IGST 
and SGST 
[IGST credit first be utilized 
towards payment of IGST, 
remaining amount can be utilized 
towards CGST and SGST in any 
order and in any proportion] 
 (9,188) (16,812) 
Less: Set off of CGST against 
CGST and SGST against SGST 
[CGST credit cannot be utilized 
towards payment of SGST and vice 
versa.] 
(25,218) (14,800)  
Minimum net GST payable in cash Nil 1,230  
Working Note: 
Computation of total ITC available 
Particulars CGST (`) SGST (`) IGST (`) 
Opening balance of ITC 18,000 4,000 26,000 
Add: Inputs purchased 
during the month 
10,800 
[` 1,20,000 ×9%] 
10,800 
[` 1,20,000 ×9%] 
 
Total ITC available 28,800 14,800 26,000 
(b) Computation of amount of ITC available for the month of  
August, 2024 
S. 
No. 
Particulars GST (`)  
(1) Goods used in construction of additional floor of office 
building  
[ITC on goods received by a taxable person for 
construction of an immovable property on his own 
account is blocked even if the same is used in the 
course or furtherance of business.] 
Nil 
(2) Trucks used for transportation of inputs in the factory  
[ITC on motor vehicles used for transportation of goods 
is not blocked.] 
11,000 
574
(3) Inputs used in trial runs 
[Being used in trial runs, inputs are used in the course 
or furtherance of business and hence ITC thereon is 
allowed.]  
8,350 
(4) Confectionary items for consumption of employees 
working in the factory  
[ITC on food or beverages is blocked unless the same 
is used in same line of business or as an element of the 
taxable composite or mixed supply.  Further, ITC on 
goods and/or service used for personal consumption is 
blocked.]  
Nil 
(5) Cement used for making foundation and structural 
support to plant and machinery  
[ITC on goods used for construction of plant and 
machinery is not blocked.  Plant and machinery 
includes foundation and structural supports through 
which the same is fixed to earth.] 
9,550 
 Total eligible ITC 28,900 
2. (a) (i) The place of supply of goods supplied on a board a conveyance 
like aircraft, train, vessel, motor vehicle is the location where such 
goods have been taken on board.   
 Place of supply of goods supplied on board a conveyance is 
determined under this provision even if the supply has been made 
by any of the passenger on board the conveyance and not by the 
carrier of the conveyance.   
 Thus, in the given case, the place of supply of goods is the 
location at which the goods are taken on board, i.e. New Delhi 
and not Jaipur where they have been sold.  
(ii) If the supply involves goods which are to be installed or 
assembled at site, the place of supply is the place of such 
installation or assembly.  
 This is a case of composite supply of goods wherein two supplies 
are involved, supply of goods and ancillary supply of 
installation/assembling service. The principal supply is supply of 
goods which are being installed.   
 Thus, the place of supply is the site of assembly of machine, i.e. 
Kutch even though LP refineries is located in Maharashtra.  
(b)   Computation of value of taxable supplies 
Particulars Amount 
(`) 
Services relating to rearing of goats 
[Exempt since services relating to rearing of all life 
forms of animals, except horses, for food etc. are 
exempt.] 
Nil 
575
Services by way of artificial insemination of horses 
[Not exempt since services of artificial insemination are 
exempt only of livestock other than horses.] 
5,00,000 
Processing of sugarcane into jaggery 
[Not exempt, since processes which alter the essential 
characteristics of agricultural produce are not exempt 
and processing of sugarcane into jaggery changes the 
essential characteristics of sugarcane.] 
7,00,000 
Milling of paddy into rice 
[Not exempt, since this process, being carried out after 
cultivation is over, is not an intermediate production 
process in relation to cultivation of plants and it also 
changes the essential characteristics of paddy.] 
8,00,000 
Services by way of warehousing of agricultural produce 
[Specifically exempt from GST.] 
Nil 
Value of taxable supplies 20,00,000 
3. (a) The validity period of e-way bill under rule 138(10) of the CGST Rules, 
2017 for transport of cargo by road between two cities situated at a 
distance of 372 km is as under: 
(i) If it is over dimensional cargo: the validity period of the e-way bill 
is one day from relevant date upto 20 km and one additional day for 
every 20 km or part thereof thereafter. 
 Thus, validity period in given case: 
 = 1 day + 18 days 
 = 19 days 
(ii) If it is a cargo other than over dimensional cargo: the validity 
period of the e-way bill is one day from relevant date upto 200 km 
and one additional day for every 200 km or part thereof thereafter. 
 Thus, validity period in given case: 
 = 1 day + 1 day 
 = 2 days 
 (b) The procedure to be followed by Apex Cinemas, a registered person 
engaged in making supply of services by way of admission to exhibition 
of cinematograph films in multiplex screens, is as under:- 
 The option to issue consolidated tax invoice is not available to a supplier 
engaged in making supply of services by way of admission to exhibition 
of cinematograph films in multiplex screens.  Thus, Apex Cinemas 
cannot issue consolidated tax invoice for supplies made by it at the close 
of each day. 
 Apex Cinemas is required to issue an electronic ticket. 
576
Page 5


ANSWERS OF MODEL TEST PAPER 4 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
Division A - Multiple Choice Questions 
Question 
No. 
Answer 
1 (c) i & iv 
2 (d) GTA service is taxable @ 5%, but input tax credit cannot be 
availed for the same. 
3 (d) Not a supply  
4 (d)  ii & iii   
5 (d) Nil 
6 (a) IGST: ` 10,000; CGST: Nil, SGST: ` 5000 
7 (a) ` 40,000 
8 (c) She needs to mandatorily have a place of business in Delhi. 
Division B - Descriptive Questions 
1. (a)   Computation of value of taxable supply 
Particulars Amount 
(`) 
List price of the machine 80,000 
Add: Tax levied by Local Authority on the sale of machine 
[Tax other than GST, if charged separately, are includible in 
the value in terms of section 15 of the CGST Act, 2017.] 
6,000 
Add: Packing expenses for safe transportation 
[Includible in the value as per section 15 of the CGST Act, 
2017.] 
4,000 
Add: Price-linked subsidy received from a NGO on sale of 
each machine 
[Subsidy received from a non-Government body and which 
is directly linked to the price, the same is included in the 
value in terms of section 15 of the CGST Act, 2017.] 
5,000 
Total 95,000 
Less: Discount @ 2% on ` 80,000 
[Since discount is known at the time of supply and 
recorded in invoice, it is deductible from the value in terms 
of section 15 of the CGST Act, 2017.] 
1,600 
Value of taxable supply 93,400 
  
573
   Computation of minimum net GST payable in cash by 
Vishwanath Ltd. 
Particulars CGST (`) SGST (`) IGST (`) 
Sale of machine 
[Intra-State sales = ` 93,400 × 3 
machines = ` 2,80,200 
Inter-State sales = ` 93,400 × 1 
machine = ` 93,400] 
25,218 
 
[2,80,200  
× 9%] 
25,218 
 
[2,80,200 
× 9%] 
16,812 
 
[93,400  
× 18%] 
Total output tax 25,218 25,218 16,812 
Less: Set off of IGST against IGST 
and SGST 
[IGST credit first be utilized 
towards payment of IGST, 
remaining amount can be utilized 
towards CGST and SGST in any 
order and in any proportion] 
 (9,188) (16,812) 
Less: Set off of CGST against 
CGST and SGST against SGST 
[CGST credit cannot be utilized 
towards payment of SGST and vice 
versa.] 
(25,218) (14,800)  
Minimum net GST payable in cash Nil 1,230  
Working Note: 
Computation of total ITC available 
Particulars CGST (`) SGST (`) IGST (`) 
Opening balance of ITC 18,000 4,000 26,000 
Add: Inputs purchased 
during the month 
10,800 
[` 1,20,000 ×9%] 
10,800 
[` 1,20,000 ×9%] 
 
Total ITC available 28,800 14,800 26,000 
(b) Computation of amount of ITC available for the month of  
August, 2024 
S. 
No. 
Particulars GST (`)  
(1) Goods used in construction of additional floor of office 
building  
[ITC on goods received by a taxable person for 
construction of an immovable property on his own 
account is blocked even if the same is used in the 
course or furtherance of business.] 
Nil 
(2) Trucks used for transportation of inputs in the factory  
[ITC on motor vehicles used for transportation of goods 
is not blocked.] 
11,000 
574
(3) Inputs used in trial runs 
[Being used in trial runs, inputs are used in the course 
or furtherance of business and hence ITC thereon is 
allowed.]  
8,350 
(4) Confectionary items for consumption of employees 
working in the factory  
[ITC on food or beverages is blocked unless the same 
is used in same line of business or as an element of the 
taxable composite or mixed supply.  Further, ITC on 
goods and/or service used for personal consumption is 
blocked.]  
Nil 
(5) Cement used for making foundation and structural 
support to plant and machinery  
[ITC on goods used for construction of plant and 
machinery is not blocked.  Plant and machinery 
includes foundation and structural supports through 
which the same is fixed to earth.] 
9,550 
 Total eligible ITC 28,900 
2. (a) (i) The place of supply of goods supplied on a board a conveyance 
like aircraft, train, vessel, motor vehicle is the location where such 
goods have been taken on board.   
 Place of supply of goods supplied on board a conveyance is 
determined under this provision even if the supply has been made 
by any of the passenger on board the conveyance and not by the 
carrier of the conveyance.   
 Thus, in the given case, the place of supply of goods is the 
location at which the goods are taken on board, i.e. New Delhi 
and not Jaipur where they have been sold.  
(ii) If the supply involves goods which are to be installed or 
assembled at site, the place of supply is the place of such 
installation or assembly.  
 This is a case of composite supply of goods wherein two supplies 
are involved, supply of goods and ancillary supply of 
installation/assembling service. The principal supply is supply of 
goods which are being installed.   
 Thus, the place of supply is the site of assembly of machine, i.e. 
Kutch even though LP refineries is located in Maharashtra.  
(b)   Computation of value of taxable supplies 
Particulars Amount 
(`) 
Services relating to rearing of goats 
[Exempt since services relating to rearing of all life 
forms of animals, except horses, for food etc. are 
exempt.] 
Nil 
575
Services by way of artificial insemination of horses 
[Not exempt since services of artificial insemination are 
exempt only of livestock other than horses.] 
5,00,000 
Processing of sugarcane into jaggery 
[Not exempt, since processes which alter the essential 
characteristics of agricultural produce are not exempt 
and processing of sugarcane into jaggery changes the 
essential characteristics of sugarcane.] 
7,00,000 
Milling of paddy into rice 
[Not exempt, since this process, being carried out after 
cultivation is over, is not an intermediate production 
process in relation to cultivation of plants and it also 
changes the essential characteristics of paddy.] 
8,00,000 
Services by way of warehousing of agricultural produce 
[Specifically exempt from GST.] 
Nil 
Value of taxable supplies 20,00,000 
3. (a) The validity period of e-way bill under rule 138(10) of the CGST Rules, 
2017 for transport of cargo by road between two cities situated at a 
distance of 372 km is as under: 
(i) If it is over dimensional cargo: the validity period of the e-way bill 
is one day from relevant date upto 20 km and one additional day for 
every 20 km or part thereof thereafter. 
 Thus, validity period in given case: 
 = 1 day + 18 days 
 = 19 days 
(ii) If it is a cargo other than over dimensional cargo: the validity 
period of the e-way bill is one day from relevant date upto 200 km 
and one additional day for every 200 km or part thereof thereafter. 
 Thus, validity period in given case: 
 = 1 day + 1 day 
 = 2 days 
 (b) The procedure to be followed by Apex Cinemas, a registered person 
engaged in making supply of services by way of admission to exhibition 
of cinematograph films in multiplex screens, is as under:- 
 The option to issue consolidated tax invoice is not available to a supplier 
engaged in making supply of services by way of admission to exhibition 
of cinematograph films in multiplex screens.  Thus, Apex Cinemas 
cannot issue consolidated tax invoice for supplies made by it at the close 
of each day. 
 Apex Cinemas is required to issue an electronic ticket. 
576
 The said electronic ticket shall be deemed to be a tax invoice, even if 
such ticket does not contain the details of the recipient of service but 
contains the other information as prescribed to be mentioned. 
4. (a) The registered person who is not eligible for composition scheme for 
goods under GST law are as under: 
(i) Supplier engaged in making any supply of goods or services which 
are not leviable to tax.  
(ii) Supplier engaged in making any inter-State outward supplies of 
goods or services.  
(iii) Person supplying any services through an electronic commerce 
operator who is required to collect tax at source (under section 52). 
(iv) Manufacturer of ice cream, panmasala, tobacco, aerated waters, 
fly ash bricks; fly ash aggregate, fly ash blocks, bricks of fossil 
meals or similar siliceous earths, building bricks, earthen or roofing 
tiles.  
(v) Supplier who is either a casual taxable person or a non-resident 
taxable person  
(vi) Supplier of services exceeding an amount which is higher of 10% 
of the turnover in a State/U.T. in the preceding financial year or ` 5 
lakh.  
Note: Any 5 points may be mentioned.  
Or 
(a) Tax on following services supplied by the Central Government or State 
Government to a business entity in India is payable by the supplier 
of services: 
(1) services of renting of immovable property provided to an 
unregistered business entity. 
(2) services by the Department of Posts and the Ministry of Railways 
(Indian Railways) 
(3) services in relation to an aircraft or a vessel, inside or outside the 
precincts of a port or an airport. 
(4) services of transport of goods or passengers. 
(b) Following persons can be registered as Goods and Service Tax 
Practitioners: 
 Any person who, (i) is a citizen of India; (ii) is a person of sound mind; 
(iii) is not adjudicated as insolvent; (iv) has not been convicted by a 
competent court; 
 and satisfies any of the following conditions, namely that he: 
1. is a retired officer of Commercial Tax Department of any State 
Govt./CBIC who, during service under Government had worked in a 
post not lower than the rank of a Group-B gazetted officer for a period 
= 2 years, or 
577