Goods and Services Tax (Group I) Model Test Paper - 5 (Answers) | Model Test Papers for CA Intermediate PDF Download

 Page 1


ANSWERS OF MODEL TEST PAPER 5 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
SUGGESTED ANSWERS 
Division A - Multiple Choice Questions 
Question 
No. 
Answer 
1. (a) Service availed from Insurance Agents 
2. (c) ` 23,00,000 
3. (c) ` 3,80,000 
4. (b) 90 days 
5. (d) 30
th
 June, 2024 
6. (b) E-way bill can be cancelled within 24 hours of generation 
7. (c) 5
th
 August 
8. (b) Credit Note 
Division B - Descriptive Questions 
1. (a) Computation of minimum net GST payable in cash by M/s Happy 
Enterprise for the month of December 
Particulars Value  
(`) 
CGST  
(`) 
SGST  
(`) 
IGST  
(`) 
GST payable under forward charge 
Intra-State supply of 
goods to M/s Natural & 
Sons  
7,00,000 17,500 
[7,00,000  
× 2.5%] 
17,500 
[7,00,000 
× 2.5%] 
 
Intra-State branch 
transfer 
 
[Such transfer is not a 
supply as the branch has 
the same GSTIN as that 
of the head office and 
thus, is not a distinct 
person.] 
1,00,000 -- --  
Permanent transfer of 
old computers to 
orphanage home without 
consideration. 
[Permanent transfer or 
disposal of business 
assets was not treated 
as supply even if made 
without consideration in 
terms of Schedule–I of 
the CGST Act, 2017, as 
80,000   -- 
579
Page 2


ANSWERS OF MODEL TEST PAPER 5 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
SUGGESTED ANSWERS 
Division A - Multiple Choice Questions 
Question 
No. 
Answer 
1. (a) Service availed from Insurance Agents 
2. (c) ` 23,00,000 
3. (c) ` 3,80,000 
4. (b) 90 days 
5. (d) 30
th
 June, 2024 
6. (b) E-way bill can be cancelled within 24 hours of generation 
7. (c) 5
th
 August 
8. (b) Credit Note 
Division B - Descriptive Questions 
1. (a) Computation of minimum net GST payable in cash by M/s Happy 
Enterprise for the month of December 
Particulars Value  
(`) 
CGST  
(`) 
SGST  
(`) 
IGST  
(`) 
GST payable under forward charge 
Intra-State supply of 
goods to M/s Natural & 
Sons  
7,00,000 17,500 
[7,00,000  
× 2.5%] 
17,500 
[7,00,000 
× 2.5%] 
 
Intra-State branch 
transfer 
 
[Such transfer is not a 
supply as the branch has 
the same GSTIN as that 
of the head office and 
thus, is not a distinct 
person.] 
1,00,000 -- --  
Permanent transfer of 
old computers to 
orphanage home without 
consideration. 
[Permanent transfer or 
disposal of business 
assets was not treated 
as supply even if made 
without consideration in 
terms of Schedule–I of 
the CGST Act, 2017, as 
80,000   -- 
579
ITC was not availed on 
the same.] 
Advance received for 
future intra-State supply 
of management 
consultancy service  
(In case of supply of 
service, tax is payable at 
the time of receipt of 
advance amount too) 
40,000 3,600 
[40,000 
× 9%] 
3,600 
[40,000  
× 9%] 
 
Total output tax   21,100 21,100  
Less: ITC utilized   27,200 27,200  
Net GST payable [A]  Nil Nil  
Legal services availed 
[B] 
 
[Tax on legal services 
availed by a business 
entity from an advocate 
is payable under reverse 
charge. 
Further, tax payable 
under reverse charge 
cannot be set off against 
ITC and thus, reverse 
charge has to be paid in 
cash since the tax 
payable under reverse 
charge is not an output 
tax.] 
50,000 4,500 
[50,000  
× 9%] 
4,500 
[50,000  
× 9%] 
 
Minimum net GST 
payable in cash  
[A] + [B] 
 4,500 4,500  
Working Note: 
Computation of ITC available 
Particulars Value 
(`) 
CGST (`) SGST (`) IGST  
(`) 
Intra-State purchase of 
taxable goods  
 
[ITC of goods used in 
the course/ furtherance 
of business is 
available.]  
8,00,000 20,000 
[8,00,000 × 
2.5%] 
20,000 
[8,00,000 × 
2.5%] 
 
Works contract service 
for repair of office 
[ITC is available since 
the repair amount is 
30,000 2,700 
[30,000 × 
9%] 
2,700 
[30,000 × 
9%] 
 
580
Page 3


ANSWERS OF MODEL TEST PAPER 5 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
SUGGESTED ANSWERS 
Division A - Multiple Choice Questions 
Question 
No. 
Answer 
1. (a) Service availed from Insurance Agents 
2. (c) ` 23,00,000 
3. (c) ` 3,80,000 
4. (b) 90 days 
5. (d) 30
th
 June, 2024 
6. (b) E-way bill can be cancelled within 24 hours of generation 
7. (c) 5
th
 August 
8. (b) Credit Note 
Division B - Descriptive Questions 
1. (a) Computation of minimum net GST payable in cash by M/s Happy 
Enterprise for the month of December 
Particulars Value  
(`) 
CGST  
(`) 
SGST  
(`) 
IGST  
(`) 
GST payable under forward charge 
Intra-State supply of 
goods to M/s Natural & 
Sons  
7,00,000 17,500 
[7,00,000  
× 2.5%] 
17,500 
[7,00,000 
× 2.5%] 
 
Intra-State branch 
transfer 
 
[Such transfer is not a 
supply as the branch has 
the same GSTIN as that 
of the head office and 
thus, is not a distinct 
person.] 
1,00,000 -- --  
Permanent transfer of 
old computers to 
orphanage home without 
consideration. 
[Permanent transfer or 
disposal of business 
assets was not treated 
as supply even if made 
without consideration in 
terms of Schedule–I of 
the CGST Act, 2017, as 
80,000   -- 
579
ITC was not availed on 
the same.] 
Advance received for 
future intra-State supply 
of management 
consultancy service  
(In case of supply of 
service, tax is payable at 
the time of receipt of 
advance amount too) 
40,000 3,600 
[40,000 
× 9%] 
3,600 
[40,000  
× 9%] 
 
Total output tax   21,100 21,100  
Less: ITC utilized   27,200 27,200  
Net GST payable [A]  Nil Nil  
Legal services availed 
[B] 
 
[Tax on legal services 
availed by a business 
entity from an advocate 
is payable under reverse 
charge. 
Further, tax payable 
under reverse charge 
cannot be set off against 
ITC and thus, reverse 
charge has to be paid in 
cash since the tax 
payable under reverse 
charge is not an output 
tax.] 
50,000 4,500 
[50,000  
× 9%] 
4,500 
[50,000  
× 9%] 
 
Minimum net GST 
payable in cash  
[A] + [B] 
 4,500 4,500  
Working Note: 
Computation of ITC available 
Particulars Value 
(`) 
CGST (`) SGST (`) IGST  
(`) 
Intra-State purchase of 
taxable goods  
 
[ITC of goods used in 
the course/ furtherance 
of business is 
available.]  
8,00,000 20,000 
[8,00,000 × 
2.5%] 
20,000 
[8,00,000 × 
2.5%] 
 
Works contract service 
for repair of office 
[ITC is available since 
the repair amount is 
30,000 2,700 
[30,000 × 
9%] 
2,700 
[30,000 × 
9%] 
 
580
debited in the profit & 
loss account and not 
capitalized in the books 
of account.] 
Legal services availed 
 
[ITC of services used in 
the course/ furtherance 
of business is available 
50,000 4,500 
[50,000 × 
9%] 
4,500 
[50,000 × 
9%] 
 
Total   27,200 27,200  
(b) ITC to be claimed by Renuka Sales in its GSTR-3B for the month of 
January to be filed by 20
th
 February will be computed as under- 
Invoices  Amount of ITC 
involved in the 
invoices (`)  
Amount of ITC 
that can be 
availed (`) 
80 invoices furnished in GSTR-1 6 lakh 6 lakh 
[Refer Note 1] 
20 invoices not furnished in 
GSTR-1 
4 lakh Nil 
[Refer Note 2] 
Total  10 lakh 
6 lakh 
Notes: 
(1) 100% ITC can be availed on invoices furnished by the suppliers in 
their GSTR-1.  
(2) Input tax credit in respect of any supply of goods or services or both 
is available to a registered person only, inter alia, if the details of 
the invoice/debit note in respect of said supply has been furnished 
by the supplier in the statement of outward supplies (GSTR-1) and 
such details have been communicated to the recipient of such 
invoice/debit note in the manner specified under section 37 of the 
CGST Act, 2017.  Thus, in respect of 20 invoices not furnished in 
GSTR-1s, no ITC is available. 
2. (a)  
S. 
No. 
Particulars  Taxability 
(i) Service provided by a private transport operator to 
Vintage Girls Higher Secondary School by way of 
transportation of students to and from the school. 
[Services provided TO an educational institution by 
way of transportation of students are exempted from 
GST] 
Exempt 
(ii) Services provided by way of vehicle parking to 
general public in a shopping complex.  
Taxable 
581
Page 4


ANSWERS OF MODEL TEST PAPER 5 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
SUGGESTED ANSWERS 
Division A - Multiple Choice Questions 
Question 
No. 
Answer 
1. (a) Service availed from Insurance Agents 
2. (c) ` 23,00,000 
3. (c) ` 3,80,000 
4. (b) 90 days 
5. (d) 30
th
 June, 2024 
6. (b) E-way bill can be cancelled within 24 hours of generation 
7. (c) 5
th
 August 
8. (b) Credit Note 
Division B - Descriptive Questions 
1. (a) Computation of minimum net GST payable in cash by M/s Happy 
Enterprise for the month of December 
Particulars Value  
(`) 
CGST  
(`) 
SGST  
(`) 
IGST  
(`) 
GST payable under forward charge 
Intra-State supply of 
goods to M/s Natural & 
Sons  
7,00,000 17,500 
[7,00,000  
× 2.5%] 
17,500 
[7,00,000 
× 2.5%] 
 
Intra-State branch 
transfer 
 
[Such transfer is not a 
supply as the branch has 
the same GSTIN as that 
of the head office and 
thus, is not a distinct 
person.] 
1,00,000 -- --  
Permanent transfer of 
old computers to 
orphanage home without 
consideration. 
[Permanent transfer or 
disposal of business 
assets was not treated 
as supply even if made 
without consideration in 
terms of Schedule–I of 
the CGST Act, 2017, as 
80,000   -- 
579
ITC was not availed on 
the same.] 
Advance received for 
future intra-State supply 
of management 
consultancy service  
(In case of supply of 
service, tax is payable at 
the time of receipt of 
advance amount too) 
40,000 3,600 
[40,000 
× 9%] 
3,600 
[40,000  
× 9%] 
 
Total output tax   21,100 21,100  
Less: ITC utilized   27,200 27,200  
Net GST payable [A]  Nil Nil  
Legal services availed 
[B] 
 
[Tax on legal services 
availed by a business 
entity from an advocate 
is payable under reverse 
charge. 
Further, tax payable 
under reverse charge 
cannot be set off against 
ITC and thus, reverse 
charge has to be paid in 
cash since the tax 
payable under reverse 
charge is not an output 
tax.] 
50,000 4,500 
[50,000  
× 9%] 
4,500 
[50,000  
× 9%] 
 
Minimum net GST 
payable in cash  
[A] + [B] 
 4,500 4,500  
Working Note: 
Computation of ITC available 
Particulars Value 
(`) 
CGST (`) SGST (`) IGST  
(`) 
Intra-State purchase of 
taxable goods  
 
[ITC of goods used in 
the course/ furtherance 
of business is 
available.]  
8,00,000 20,000 
[8,00,000 × 
2.5%] 
20,000 
[8,00,000 × 
2.5%] 
 
Works contract service 
for repair of office 
[ITC is available since 
the repair amount is 
30,000 2,700 
[30,000 × 
9%] 
2,700 
[30,000 × 
9%] 
 
580
debited in the profit & 
loss account and not 
capitalized in the books 
of account.] 
Legal services availed 
 
[ITC of services used in 
the course/ furtherance 
of business is available 
50,000 4,500 
[50,000 × 
9%] 
4,500 
[50,000 × 
9%] 
 
Total   27,200 27,200  
(b) ITC to be claimed by Renuka Sales in its GSTR-3B for the month of 
January to be filed by 20
th
 February will be computed as under- 
Invoices  Amount of ITC 
involved in the 
invoices (`)  
Amount of ITC 
that can be 
availed (`) 
80 invoices furnished in GSTR-1 6 lakh 6 lakh 
[Refer Note 1] 
20 invoices not furnished in 
GSTR-1 
4 lakh Nil 
[Refer Note 2] 
Total  10 lakh 
6 lakh 
Notes: 
(1) 100% ITC can be availed on invoices furnished by the suppliers in 
their GSTR-1.  
(2) Input tax credit in respect of any supply of goods or services or both 
is available to a registered person only, inter alia, if the details of 
the invoice/debit note in respect of said supply has been furnished 
by the supplier in the statement of outward supplies (GSTR-1) and 
such details have been communicated to the recipient of such 
invoice/debit note in the manner specified under section 37 of the 
CGST Act, 2017.  Thus, in respect of 20 invoices not furnished in 
GSTR-1s, no ITC is available. 
2. (a)  
S. 
No. 
Particulars  Taxability 
(i) Service provided by a private transport operator to 
Vintage Girls Higher Secondary School by way of 
transportation of students to and from the school. 
[Services provided TO an educational institution by 
way of transportation of students are exempted from 
GST] 
Exempt 
(ii) Services provided by way of vehicle parking to 
general public in a shopping complex.  
Taxable 
581
[Services provided by way of vehicle parking to 
general public are not exempted from GST. 
Therefore, it would be taxable.] 
(iii) Food supplied by the canteen run by a hospital to the 
in-patients as advised by the doctors.  
[Services by way of health care services by a clinical 
establishment, an authorised medical practitioner or 
para-medics are exempt from GST.  Food supplied to 
the in-patients by a canteen run by the hospital, as 
advised by the doctor/nutritionists, is a part of 
composite supply of healthcare and not separately 
taxable. Thus, said services are exempt from GST.] 
Exempt 
(iv) An RWA in a housing society, registered under GST, 
collects the maintenance charges of ` 6,500 per 
month per member. 
[Supply of service by a RWA (unincorporated body or 
a non-profit entity registered under any law) to its own 
members by way of reimbursement of charges or 
share of contribution up to an amount of ` 7500 per 
month 
 per member for providing services and goods for the 
common use of its members in a housing society/a 
residential complex are exempt from GST.  Hence, in 
the given case, services provided by the RWA are 
exempt from GST since the maintenance charges 
collected per month per member do not exceed ` 
7500.] 
Exempt 
 (b) (i) If services provided by an individual advocate including a senior 
advocate or firm of advocates by way of legal services, directly or 
indirectly, then GST is payable on reverse charge basis. 
Accordingly, in this case, GST on legal services supplied by an 
advocate [Mr. Abhishek] to any business entity [M/s. Navya Trading 
Company] located in the taxable territory is payable on reverse 
charge basis.   
Therefore, in the given case, person liable to pay GST is the 
recipient of services, i.e., M/s. Navya Trading Company. 
(ii) The part of director’s remuneration which is declared as salaries in 
the books of a company and subjected to TDS under section 192 
of the Income-tax Act (IT Act), is not taxable being consideration 
for services by an employee to the employer in the course of or in 
relation to his employment in terms of Schedule III of the CGST 
Act,2017.  
Further, the part of employee director’s remuneration which is 
declared separately other than salaries in the company’s accounts 
and subjected to TDS under section 194J of the IT Act as fees for 
professional or technical services are treated as consideration for 
582
Page 5


ANSWERS OF MODEL TEST PAPER 5 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
SUGGESTED ANSWERS 
Division A - Multiple Choice Questions 
Question 
No. 
Answer 
1. (a) Service availed from Insurance Agents 
2. (c) ` 23,00,000 
3. (c) ` 3,80,000 
4. (b) 90 days 
5. (d) 30
th
 June, 2024 
6. (b) E-way bill can be cancelled within 24 hours of generation 
7. (c) 5
th
 August 
8. (b) Credit Note 
Division B - Descriptive Questions 
1. (a) Computation of minimum net GST payable in cash by M/s Happy 
Enterprise for the month of December 
Particulars Value  
(`) 
CGST  
(`) 
SGST  
(`) 
IGST  
(`) 
GST payable under forward charge 
Intra-State supply of 
goods to M/s Natural & 
Sons  
7,00,000 17,500 
[7,00,000  
× 2.5%] 
17,500 
[7,00,000 
× 2.5%] 
 
Intra-State branch 
transfer 
 
[Such transfer is not a 
supply as the branch has 
the same GSTIN as that 
of the head office and 
thus, is not a distinct 
person.] 
1,00,000 -- --  
Permanent transfer of 
old computers to 
orphanage home without 
consideration. 
[Permanent transfer or 
disposal of business 
assets was not treated 
as supply even if made 
without consideration in 
terms of Schedule–I of 
the CGST Act, 2017, as 
80,000   -- 
579
ITC was not availed on 
the same.] 
Advance received for 
future intra-State supply 
of management 
consultancy service  
(In case of supply of 
service, tax is payable at 
the time of receipt of 
advance amount too) 
40,000 3,600 
[40,000 
× 9%] 
3,600 
[40,000  
× 9%] 
 
Total output tax   21,100 21,100  
Less: ITC utilized   27,200 27,200  
Net GST payable [A]  Nil Nil  
Legal services availed 
[B] 
 
[Tax on legal services 
availed by a business 
entity from an advocate 
is payable under reverse 
charge. 
Further, tax payable 
under reverse charge 
cannot be set off against 
ITC and thus, reverse 
charge has to be paid in 
cash since the tax 
payable under reverse 
charge is not an output 
tax.] 
50,000 4,500 
[50,000  
× 9%] 
4,500 
[50,000  
× 9%] 
 
Minimum net GST 
payable in cash  
[A] + [B] 
 4,500 4,500  
Working Note: 
Computation of ITC available 
Particulars Value 
(`) 
CGST (`) SGST (`) IGST  
(`) 
Intra-State purchase of 
taxable goods  
 
[ITC of goods used in 
the course/ furtherance 
of business is 
available.]  
8,00,000 20,000 
[8,00,000 × 
2.5%] 
20,000 
[8,00,000 × 
2.5%] 
 
Works contract service 
for repair of office 
[ITC is available since 
the repair amount is 
30,000 2,700 
[30,000 × 
9%] 
2,700 
[30,000 × 
9%] 
 
580
debited in the profit & 
loss account and not 
capitalized in the books 
of account.] 
Legal services availed 
 
[ITC of services used in 
the course/ furtherance 
of business is available 
50,000 4,500 
[50,000 × 
9%] 
4,500 
[50,000 × 
9%] 
 
Total   27,200 27,200  
(b) ITC to be claimed by Renuka Sales in its GSTR-3B for the month of 
January to be filed by 20
th
 February will be computed as under- 
Invoices  Amount of ITC 
involved in the 
invoices (`)  
Amount of ITC 
that can be 
availed (`) 
80 invoices furnished in GSTR-1 6 lakh 6 lakh 
[Refer Note 1] 
20 invoices not furnished in 
GSTR-1 
4 lakh Nil 
[Refer Note 2] 
Total  10 lakh 
6 lakh 
Notes: 
(1) 100% ITC can be availed on invoices furnished by the suppliers in 
their GSTR-1.  
(2) Input tax credit in respect of any supply of goods or services or both 
is available to a registered person only, inter alia, if the details of 
the invoice/debit note in respect of said supply has been furnished 
by the supplier in the statement of outward supplies (GSTR-1) and 
such details have been communicated to the recipient of such 
invoice/debit note in the manner specified under section 37 of the 
CGST Act, 2017.  Thus, in respect of 20 invoices not furnished in 
GSTR-1s, no ITC is available. 
2. (a)  
S. 
No. 
Particulars  Taxability 
(i) Service provided by a private transport operator to 
Vintage Girls Higher Secondary School by way of 
transportation of students to and from the school. 
[Services provided TO an educational institution by 
way of transportation of students are exempted from 
GST] 
Exempt 
(ii) Services provided by way of vehicle parking to 
general public in a shopping complex.  
Taxable 
581
[Services provided by way of vehicle parking to 
general public are not exempted from GST. 
Therefore, it would be taxable.] 
(iii) Food supplied by the canteen run by a hospital to the 
in-patients as advised by the doctors.  
[Services by way of health care services by a clinical 
establishment, an authorised medical practitioner or 
para-medics are exempt from GST.  Food supplied to 
the in-patients by a canteen run by the hospital, as 
advised by the doctor/nutritionists, is a part of 
composite supply of healthcare and not separately 
taxable. Thus, said services are exempt from GST.] 
Exempt 
(iv) An RWA in a housing society, registered under GST, 
collects the maintenance charges of ` 6,500 per 
month per member. 
[Supply of service by a RWA (unincorporated body or 
a non-profit entity registered under any law) to its own 
members by way of reimbursement of charges or 
share of contribution up to an amount of ` 7500 per 
month 
 per member for providing services and goods for the 
common use of its members in a housing society/a 
residential complex are exempt from GST.  Hence, in 
the given case, services provided by the RWA are 
exempt from GST since the maintenance charges 
collected per month per member do not exceed ` 
7500.] 
Exempt 
 (b) (i) If services provided by an individual advocate including a senior 
advocate or firm of advocates by way of legal services, directly or 
indirectly, then GST is payable on reverse charge basis. 
Accordingly, in this case, GST on legal services supplied by an 
advocate [Mr. Abhishek] to any business entity [M/s. Navya Trading 
Company] located in the taxable territory is payable on reverse 
charge basis.   
Therefore, in the given case, person liable to pay GST is the 
recipient of services, i.e., M/s. Navya Trading Company. 
(ii) The part of director’s remuneration which is declared as salaries in 
the books of a company and subjected to TDS under section 192 
of the Income-tax Act (IT Act), is not taxable being consideration 
for services by an employee to the employer in the course of or in 
relation to his employment in terms of Schedule III of the CGST 
Act,2017.  
Further, the part of employee director’s remuneration which is 
declared separately other than salaries in the company’s accounts 
and subjected to TDS under section 194J of the IT Act as fees for 
professional or technical services are treated as consideration for 
582
providing services which are outside the scope of Schedule III and 
is therefore, taxable.  The recipient of the said services i.e. the 
company, is liable to discharge the applicable GST on it on reverse 
charge basis. 
In lieu of the above provisions, Rs. 1 Lakh sitting fees paid to 
Padam Srivastav, an independent director, declared separately 
other than salaries in the company’s accounts and subjected to 
TDS under section 194J of the IT Act as fees for professional or 
technical services, which is outside the scope of Schedule III and 
is therefore, taxable. 
Therefore, recipient of the said services i.e. One 4th Private 
Limited, is liable to discharge the applicable GST on it on reverse 
charge basis. 
3. (a) (i)  A supplier is liable to be registered in the State/Union territory from 
where he makes a taxable supply of goods and/or services, if his 
aggregate turnover in a financial year exceeds the threshold limit.  
The threshold limit for a person making exclusive intra-State 
taxable supplies of goods is as under:- 
(a) ` 10 lakh for the Special Category States of Mizoram, Tripura, 
Manipur and Nagaland. 
(b) ` 20 lakh for the States, namely, States of Arunachal Pradesh, 
Meghalaya, Puducherry, Sikkim, Telangana and Uttarakhand. 
(c) ` 40 lakh for rest of India except persons engaged in making 
supplies of ice cream and other edible ice, whether or not 
containing cocoa, pan masala and tobacco and manufactured 
tobacco substitutes, fly ash bricks; fly ash aggregates; fly ash 
blocks, bricks of fossil meals or similar siliceous earths, 
building bricks, earthen or roofing tiles. 
The threshold limit for a person making exclusive taxable supply of 
services or supply of both goods and services is as under:- 
(a) ` 10 lakh for the Special Category States of Mizoram, Tripura, 
Manipur and Nagaland. 
(b) ` 20 lakh for the rest of India. 
Aggregate turnover includes the aggregate value of: 
1. all taxable supplies, 
2. all exempt supplies, 
3. exports of goods and/or services and 
4. all inter-State supplies of persons having the same PAN. 
The above aggregate turnover is computed on all India basis.  
Further, the aggregate turnover excludes central tax, State tax, 
Union territory tax, integrated tax and cess.  Moreover, the value of 
583