Goods and Services Tax (Group I) Model Test Paper - 6 (Answers) | Model Test Papers for CA Intermediate PDF Download

 Page 1


ANSWERS OF MODEL TEST PAPER 6 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
SUGGESTED ANSWERS 
Division A - Multiple Choice Questions 
Question 
No. 
Answer 
1. (b) not a supply at all 
2. (b) Tax on sponsorship services is payable by WE-WIN 
Cricket Academy under reverse charge. 
3. (b) mixed supply & applicable rate of GST is 18% 
4. (b) ` 70,000 
5. (a) ` 45,000  
6. (a) Part B need not be filed in respect of transport of 
consignment from Godown of Anushka to transporter 
location. 
7. (c) 20
th
 December 
8. (c) TDS to be deducted on entire order of 70 shields 
Division B - Descriptive Questions 
1. (a) Computation of net GST payable in cash by Aashima Ltd. for the 
month of January 2024 
Particulars CGST (`) SGST (`) IGST (`) 
Outward intra-State supply 
of goods made in the State 
of Bihar  
[Value of supply is the 
transaction value of the 
goods.] 
36,000 
[4,00,000 × 
9%] 
36,000  
[4,00,000 × 
9%] 
 
Outward supply of goods 
made to other States 
[Value of supply is the 
transaction value of the 
goods.] 
  18,000 
[1,00,000 
× 18%] 
Services by way of 
warehousing of potato 
chips [Taxable since 
services by way of 
warehousing of only 
cereals, pulses, fruits & 
vegetables are exempt.] 
  90,000 
[5,00,000 
× 18%] 
Intra-State stock transfer 
to Gaya Branch with 
separate registration 
1,800 
[20,000 × 
9%] 
1,800 
[20,000 × 
9%] 
 
587
Page 2


ANSWERS OF MODEL TEST PAPER 6 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
SUGGESTED ANSWERS 
Division A - Multiple Choice Questions 
Question 
No. 
Answer 
1. (b) not a supply at all 
2. (b) Tax on sponsorship services is payable by WE-WIN 
Cricket Academy under reverse charge. 
3. (b) mixed supply & applicable rate of GST is 18% 
4. (b) ` 70,000 
5. (a) ` 45,000  
6. (a) Part B need not be filed in respect of transport of 
consignment from Godown of Anushka to transporter 
location. 
7. (c) 20
th
 December 
8. (c) TDS to be deducted on entire order of 70 shields 
Division B - Descriptive Questions 
1. (a) Computation of net GST payable in cash by Aashima Ltd. for the 
month of January 2024 
Particulars CGST (`) SGST (`) IGST (`) 
Outward intra-State supply 
of goods made in the State 
of Bihar  
[Value of supply is the 
transaction value of the 
goods.] 
36,000 
[4,00,000 × 
9%] 
36,000  
[4,00,000 × 
9%] 
 
Outward supply of goods 
made to other States 
[Value of supply is the 
transaction value of the 
goods.] 
  18,000 
[1,00,000 
× 18%] 
Services by way of 
warehousing of potato 
chips [Taxable since 
services by way of 
warehousing of only 
cereals, pulses, fruits & 
vegetables are exempt.] 
  90,000 
[5,00,000 
× 18%] 
Intra-State stock transfer 
to Gaya Branch with 
separate registration 
1,800 
[20,000 × 
9%] 
1,800 
[20,000 × 
9%] 
 
587
[Supply of goods between 
distinct persons in course 
or furtherance of business 
qualifies as supply even if 
made without 
consideration.] 
Total output tax  37,800 37800 1,08,000 
Less: Input Tax Credit 
[Refer Working Note 
below] 
[CGST credit should be 
utilized for payment of 
CGST and IGST in that 
order.  Similarly, SGST 
credit should be utilized for 
payment of SGST and 
IGST in that order.  ITC of 
CGST cannot be utilized 
for payment of SGST and 
vice versa.] 
(37,800) 
(CGST) 
 (7,200) 
(CGST) 
 (37,800) 
(SGST) 
(7,200) 
(SGST) 
Net GST payable in cash Nil Nil 93,600 
Working Note: 
Computation of ITC available  
Particulars CGST 
(`) 
SGST (`) IGST (`) 
Intra-State inward supply of 
services  
[` 6,50,000 – `1,50,000] 
[ITC cannot be claimed on the e-
invoices without IRN since an e-
invoice without IRN is not treated 
as valid document for claiming 
ITC.] 
45,000 
[5,00,000 
× 9%] 
45,000 
[5,00,000 
× 9%] 
-- 
Cars taken on rental basis from 
Mr. Suhaas 
[Tax on renting of motor car 
services wherein cost of fuel is 
included in consideration 
provided by a non-body 
corporate to a body corporate 
and invoice is issued charging 
CGST/SGST @ 2.5% is payable 
under reverse charge. 
Time of supply of such services 
is 1
st
 February being earlier of 
date of payment, or date 
-- -- -- 
588
Page 3


ANSWERS OF MODEL TEST PAPER 6 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
SUGGESTED ANSWERS 
Division A - Multiple Choice Questions 
Question 
No. 
Answer 
1. (b) not a supply at all 
2. (b) Tax on sponsorship services is payable by WE-WIN 
Cricket Academy under reverse charge. 
3. (b) mixed supply & applicable rate of GST is 18% 
4. (b) ` 70,000 
5. (a) ` 45,000  
6. (a) Part B need not be filed in respect of transport of 
consignment from Godown of Anushka to transporter 
location. 
7. (c) 20
th
 December 
8. (c) TDS to be deducted on entire order of 70 shields 
Division B - Descriptive Questions 
1. (a) Computation of net GST payable in cash by Aashima Ltd. for the 
month of January 2024 
Particulars CGST (`) SGST (`) IGST (`) 
Outward intra-State supply 
of goods made in the State 
of Bihar  
[Value of supply is the 
transaction value of the 
goods.] 
36,000 
[4,00,000 × 
9%] 
36,000  
[4,00,000 × 
9%] 
 
Outward supply of goods 
made to other States 
[Value of supply is the 
transaction value of the 
goods.] 
  18,000 
[1,00,000 
× 18%] 
Services by way of 
warehousing of potato 
chips [Taxable since 
services by way of 
warehousing of only 
cereals, pulses, fruits & 
vegetables are exempt.] 
  90,000 
[5,00,000 
× 18%] 
Intra-State stock transfer 
to Gaya Branch with 
separate registration 
1,800 
[20,000 × 
9%] 
1,800 
[20,000 × 
9%] 
 
587
[Supply of goods between 
distinct persons in course 
or furtherance of business 
qualifies as supply even if 
made without 
consideration.] 
Total output tax  37,800 37800 1,08,000 
Less: Input Tax Credit 
[Refer Working Note 
below] 
[CGST credit should be 
utilized for payment of 
CGST and IGST in that 
order.  Similarly, SGST 
credit should be utilized for 
payment of SGST and 
IGST in that order.  ITC of 
CGST cannot be utilized 
for payment of SGST and 
vice versa.] 
(37,800) 
(CGST) 
 (7,200) 
(CGST) 
 (37,800) 
(SGST) 
(7,200) 
(SGST) 
Net GST payable in cash Nil Nil 93,600 
Working Note: 
Computation of ITC available  
Particulars CGST 
(`) 
SGST (`) IGST (`) 
Intra-State inward supply of 
services  
[` 6,50,000 – `1,50,000] 
[ITC cannot be claimed on the e-
invoices without IRN since an e-
invoice without IRN is not treated 
as valid document for claiming 
ITC.] 
45,000 
[5,00,000 
× 9%] 
45,000 
[5,00,000 
× 9%] 
-- 
Cars taken on rental basis from 
Mr. Suhaas 
[Tax on renting of motor car 
services wherein cost of fuel is 
included in consideration 
provided by a non-body 
corporate to a body corporate 
and invoice is issued charging 
CGST/SGST @ 2.5% is payable 
under reverse charge. 
Time of supply of such services 
is 1
st
 February being earlier of 
date of payment, or date 
-- -- -- 
588
immediately following 60 days 
since issue of invoice by the 
supplier.  Since the time of 
supply of renting of motor car 
services in the given case does 
not fall in January, tax liability on 
the same does not arise in said 
month. 
Further, ITC on renting of motor 
car services received is blocked 
since the recipient - Aashima 
Ltd. is not in the same line of 
business.]  
Total ITC available  45,000 45,000 -- 
(b) Computation of value of taxable supply made by Shri Narayan Pvt. 
Ltd. to Shri Ram Pvt. Ltd. 
Particulars Amount (`) 
Price of the goods  1,00,000 
Municipal tax 
[Includible in the value as per section 15(2)(a) of the 
CGST Act, 2017] 
2,000 
Inspection charges  
[Any amount charged for anything done by the supplier 
in respect of the supply of goods at the time of/before 
delivery of goods is includible in the value as per 
section 15(2)(c) of the CGST Act, 2017] 
15,000 
Subsidy received from Shri Shyam Trust  
[Since the subsidy is received from a non-Government 
body and directly linked to the supply, the same is 
includible in the value in terms of section 15(2)(e) of 
the CGST Act, 2017]  
50,000 
Late fees for delayed payment  
[Not includible since the same is waived off] 
Nil  
Weighment charges paid to Radhe Pvt. Ltd. on behalf 
of Shri Narayan Pvt. Ltd.  
[Any amount that the supplier is liable to pay in relation 
to the supply but has been incurred by the recipient 
and not included in the price actually paid or payable 
for the goods, is includible in the value of supply in 
terms of section 15(2)(b) of the CGST Act, 2017] 
2,000 
Value of taxable supply 1,69,000 
 
  
589
Page 4


ANSWERS OF MODEL TEST PAPER 6 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
SUGGESTED ANSWERS 
Division A - Multiple Choice Questions 
Question 
No. 
Answer 
1. (b) not a supply at all 
2. (b) Tax on sponsorship services is payable by WE-WIN 
Cricket Academy under reverse charge. 
3. (b) mixed supply & applicable rate of GST is 18% 
4. (b) ` 70,000 
5. (a) ` 45,000  
6. (a) Part B need not be filed in respect of transport of 
consignment from Godown of Anushka to transporter 
location. 
7. (c) 20
th
 December 
8. (c) TDS to be deducted on entire order of 70 shields 
Division B - Descriptive Questions 
1. (a) Computation of net GST payable in cash by Aashima Ltd. for the 
month of January 2024 
Particulars CGST (`) SGST (`) IGST (`) 
Outward intra-State supply 
of goods made in the State 
of Bihar  
[Value of supply is the 
transaction value of the 
goods.] 
36,000 
[4,00,000 × 
9%] 
36,000  
[4,00,000 × 
9%] 
 
Outward supply of goods 
made to other States 
[Value of supply is the 
transaction value of the 
goods.] 
  18,000 
[1,00,000 
× 18%] 
Services by way of 
warehousing of potato 
chips [Taxable since 
services by way of 
warehousing of only 
cereals, pulses, fruits & 
vegetables are exempt.] 
  90,000 
[5,00,000 
× 18%] 
Intra-State stock transfer 
to Gaya Branch with 
separate registration 
1,800 
[20,000 × 
9%] 
1,800 
[20,000 × 
9%] 
 
587
[Supply of goods between 
distinct persons in course 
or furtherance of business 
qualifies as supply even if 
made without 
consideration.] 
Total output tax  37,800 37800 1,08,000 
Less: Input Tax Credit 
[Refer Working Note 
below] 
[CGST credit should be 
utilized for payment of 
CGST and IGST in that 
order.  Similarly, SGST 
credit should be utilized for 
payment of SGST and 
IGST in that order.  ITC of 
CGST cannot be utilized 
for payment of SGST and 
vice versa.] 
(37,800) 
(CGST) 
 (7,200) 
(CGST) 
 (37,800) 
(SGST) 
(7,200) 
(SGST) 
Net GST payable in cash Nil Nil 93,600 
Working Note: 
Computation of ITC available  
Particulars CGST 
(`) 
SGST (`) IGST (`) 
Intra-State inward supply of 
services  
[` 6,50,000 – `1,50,000] 
[ITC cannot be claimed on the e-
invoices without IRN since an e-
invoice without IRN is not treated 
as valid document for claiming 
ITC.] 
45,000 
[5,00,000 
× 9%] 
45,000 
[5,00,000 
× 9%] 
-- 
Cars taken on rental basis from 
Mr. Suhaas 
[Tax on renting of motor car 
services wherein cost of fuel is 
included in consideration 
provided by a non-body 
corporate to a body corporate 
and invoice is issued charging 
CGST/SGST @ 2.5% is payable 
under reverse charge. 
Time of supply of such services 
is 1
st
 February being earlier of 
date of payment, or date 
-- -- -- 
588
immediately following 60 days 
since issue of invoice by the 
supplier.  Since the time of 
supply of renting of motor car 
services in the given case does 
not fall in January, tax liability on 
the same does not arise in said 
month. 
Further, ITC on renting of motor 
car services received is blocked 
since the recipient - Aashima 
Ltd. is not in the same line of 
business.]  
Total ITC available  45,000 45,000 -- 
(b) Computation of value of taxable supply made by Shri Narayan Pvt. 
Ltd. to Shri Ram Pvt. Ltd. 
Particulars Amount (`) 
Price of the goods  1,00,000 
Municipal tax 
[Includible in the value as per section 15(2)(a) of the 
CGST Act, 2017] 
2,000 
Inspection charges  
[Any amount charged for anything done by the supplier 
in respect of the supply of goods at the time of/before 
delivery of goods is includible in the value as per 
section 15(2)(c) of the CGST Act, 2017] 
15,000 
Subsidy received from Shri Shyam Trust  
[Since the subsidy is received from a non-Government 
body and directly linked to the supply, the same is 
includible in the value in terms of section 15(2)(e) of 
the CGST Act, 2017]  
50,000 
Late fees for delayed payment  
[Not includible since the same is waived off] 
Nil  
Weighment charges paid to Radhe Pvt. Ltd. on behalf 
of Shri Narayan Pvt. Ltd.  
[Any amount that the supplier is liable to pay in relation 
to the supply but has been incurred by the recipient 
and not included in the price actually paid or payable 
for the goods, is includible in the value of supply in 
terms of section 15(2)(b) of the CGST Act, 2017] 
2,000 
Value of taxable supply 1,69,000 
 
  
589
2. (a) Determination of time of supply: 
 Particulars  
 
(i) May 12 will be the time of supply, being the earliest of the three 
stipulated dates namely, receipt of goods, date of payment and 
date immediately following 30 days of issuance of invoice [Section 
12(3) of the CGST Act, 2017].  
(ii) 
June 4, 31
st
 day from the date of supplier’s invoice, will be the 
time of supply, being the earliest of the three stipulated dates 
namely, receipt of goods, date of payment and date immediately 
following 30 days of issuance of invoice [Section 12(3) of the 
CGST Act, 2017].  
 (b) (i) Schedule I read with section 7(1)(c) of the CGST Act, 2017, inter 
alia, stipulates that supply of goods or services or both between 
related persons or between distinct persons as specified in section 
25 of the CGST Act, 2017, is supply even without consideration 
provided it is made in the course or furtherance of business.  
Further, a person who has obtained more than one registration, 
whether in one State/Union territory or more than one State/Union 
territory shall, in respect of each such registration, be treated as 
distinct persons [Section 25(4) of the CGST Act, 2017].  
In view of the same, factory and depot of Rimjhim, Manufacturers 
are distinct persons.  Therefore, supply of goods from Delhi factory 
of Rimjhim Manufacturers to Mumbai Depot without consideration, 
but in course/furtherance of business, is supply under section 7 of 
the CGST Act, 2017 read with Schedule I. 
(ii) Schedule I read with section 7(1)(c) of the CGST Act, 2017, inter 
alia, stipulates that import of services by a taxable person from a 
related person located outside India, without consideration is 
treated as supply if it is provided in the course or furtherance of 
business.  Explanation to section 15 of the CGST Act, 2017, inter 
alia, provides that persons shall be deemed to be “related 
persons” if they are members of the same family.  Further, as 
per section 2(49) of the CGST Act, 2017, family means, — 
(a) the spouse and children of the person, and 
(b) the parents, grand-parents, brothers and sisters of the person if 
they are wholly or mainly dependent on the said person. 
In the given case, Mohan has received free of cost legal services 
from his brother.  However, in view of section 2(49)(ii) of the CGST 
Act, 2017 above, Mohan and his brother cannot be considered to 
be related as Mohan’s brother is a well-known lawyer and so, not 
wholly/mainly dependent on Mohan.  Further, Mohan has taken 
legal advice from him in personal matter and not in course or 
furtherance of business.  Consequently, services provided by 
590
Page 5


ANSWERS OF MODEL TEST PAPER 6 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
SUGGESTED ANSWERS 
Division A - Multiple Choice Questions 
Question 
No. 
Answer 
1. (b) not a supply at all 
2. (b) Tax on sponsorship services is payable by WE-WIN 
Cricket Academy under reverse charge. 
3. (b) mixed supply & applicable rate of GST is 18% 
4. (b) ` 70,000 
5. (a) ` 45,000  
6. (a) Part B need not be filed in respect of transport of 
consignment from Godown of Anushka to transporter 
location. 
7. (c) 20
th
 December 
8. (c) TDS to be deducted on entire order of 70 shields 
Division B - Descriptive Questions 
1. (a) Computation of net GST payable in cash by Aashima Ltd. for the 
month of January 2024 
Particulars CGST (`) SGST (`) IGST (`) 
Outward intra-State supply 
of goods made in the State 
of Bihar  
[Value of supply is the 
transaction value of the 
goods.] 
36,000 
[4,00,000 × 
9%] 
36,000  
[4,00,000 × 
9%] 
 
Outward supply of goods 
made to other States 
[Value of supply is the 
transaction value of the 
goods.] 
  18,000 
[1,00,000 
× 18%] 
Services by way of 
warehousing of potato 
chips [Taxable since 
services by way of 
warehousing of only 
cereals, pulses, fruits & 
vegetables are exempt.] 
  90,000 
[5,00,000 
× 18%] 
Intra-State stock transfer 
to Gaya Branch with 
separate registration 
1,800 
[20,000 × 
9%] 
1,800 
[20,000 × 
9%] 
 
587
[Supply of goods between 
distinct persons in course 
or furtherance of business 
qualifies as supply even if 
made without 
consideration.] 
Total output tax  37,800 37800 1,08,000 
Less: Input Tax Credit 
[Refer Working Note 
below] 
[CGST credit should be 
utilized for payment of 
CGST and IGST in that 
order.  Similarly, SGST 
credit should be utilized for 
payment of SGST and 
IGST in that order.  ITC of 
CGST cannot be utilized 
for payment of SGST and 
vice versa.] 
(37,800) 
(CGST) 
 (7,200) 
(CGST) 
 (37,800) 
(SGST) 
(7,200) 
(SGST) 
Net GST payable in cash Nil Nil 93,600 
Working Note: 
Computation of ITC available  
Particulars CGST 
(`) 
SGST (`) IGST (`) 
Intra-State inward supply of 
services  
[` 6,50,000 – `1,50,000] 
[ITC cannot be claimed on the e-
invoices without IRN since an e-
invoice without IRN is not treated 
as valid document for claiming 
ITC.] 
45,000 
[5,00,000 
× 9%] 
45,000 
[5,00,000 
× 9%] 
-- 
Cars taken on rental basis from 
Mr. Suhaas 
[Tax on renting of motor car 
services wherein cost of fuel is 
included in consideration 
provided by a non-body 
corporate to a body corporate 
and invoice is issued charging 
CGST/SGST @ 2.5% is payable 
under reverse charge. 
Time of supply of such services 
is 1
st
 February being earlier of 
date of payment, or date 
-- -- -- 
588
immediately following 60 days 
since issue of invoice by the 
supplier.  Since the time of 
supply of renting of motor car 
services in the given case does 
not fall in January, tax liability on 
the same does not arise in said 
month. 
Further, ITC on renting of motor 
car services received is blocked 
since the recipient - Aashima 
Ltd. is not in the same line of 
business.]  
Total ITC available  45,000 45,000 -- 
(b) Computation of value of taxable supply made by Shri Narayan Pvt. 
Ltd. to Shri Ram Pvt. Ltd. 
Particulars Amount (`) 
Price of the goods  1,00,000 
Municipal tax 
[Includible in the value as per section 15(2)(a) of the 
CGST Act, 2017] 
2,000 
Inspection charges  
[Any amount charged for anything done by the supplier 
in respect of the supply of goods at the time of/before 
delivery of goods is includible in the value as per 
section 15(2)(c) of the CGST Act, 2017] 
15,000 
Subsidy received from Shri Shyam Trust  
[Since the subsidy is received from a non-Government 
body and directly linked to the supply, the same is 
includible in the value in terms of section 15(2)(e) of 
the CGST Act, 2017]  
50,000 
Late fees for delayed payment  
[Not includible since the same is waived off] 
Nil  
Weighment charges paid to Radhe Pvt. Ltd. on behalf 
of Shri Narayan Pvt. Ltd.  
[Any amount that the supplier is liable to pay in relation 
to the supply but has been incurred by the recipient 
and not included in the price actually paid or payable 
for the goods, is includible in the value of supply in 
terms of section 15(2)(b) of the CGST Act, 2017] 
2,000 
Value of taxable supply 1,69,000 
 
  
589
2. (a) Determination of time of supply: 
 Particulars  
 
(i) May 12 will be the time of supply, being the earliest of the three 
stipulated dates namely, receipt of goods, date of payment and 
date immediately following 30 days of issuance of invoice [Section 
12(3) of the CGST Act, 2017].  
(ii) 
June 4, 31
st
 day from the date of supplier’s invoice, will be the 
time of supply, being the earliest of the three stipulated dates 
namely, receipt of goods, date of payment and date immediately 
following 30 days of issuance of invoice [Section 12(3) of the 
CGST Act, 2017].  
 (b) (i) Schedule I read with section 7(1)(c) of the CGST Act, 2017, inter 
alia, stipulates that supply of goods or services or both between 
related persons or between distinct persons as specified in section 
25 of the CGST Act, 2017, is supply even without consideration 
provided it is made in the course or furtherance of business.  
Further, a person who has obtained more than one registration, 
whether in one State/Union territory or more than one State/Union 
territory shall, in respect of each such registration, be treated as 
distinct persons [Section 25(4) of the CGST Act, 2017].  
In view of the same, factory and depot of Rimjhim, Manufacturers 
are distinct persons.  Therefore, supply of goods from Delhi factory 
of Rimjhim Manufacturers to Mumbai Depot without consideration, 
but in course/furtherance of business, is supply under section 7 of 
the CGST Act, 2017 read with Schedule I. 
(ii) Schedule I read with section 7(1)(c) of the CGST Act, 2017, inter 
alia, stipulates that import of services by a taxable person from a 
related person located outside India, without consideration is 
treated as supply if it is provided in the course or furtherance of 
business.  Explanation to section 15 of the CGST Act, 2017, inter 
alia, provides that persons shall be deemed to be “related 
persons” if they are members of the same family.  Further, as 
per section 2(49) of the CGST Act, 2017, family means, — 
(a) the spouse and children of the person, and 
(b) the parents, grand-parents, brothers and sisters of the person if 
they are wholly or mainly dependent on the said person. 
In the given case, Mohan has received free of cost legal services 
from his brother.  However, in view of section 2(49)(ii) of the CGST 
Act, 2017 above, Mohan and his brother cannot be considered to 
be related as Mohan’s brother is a well-known lawyer and so, not 
wholly/mainly dependent on Mohan.  Further, Mohan has taken 
legal advice from him in personal matter and not in course or 
furtherance of business.  Consequently, services provided by 
590
Mohan’s brother to him would not be treated as supply under 
section 7 of the CGST Act, 2017 read with Schedule I. 
3. (a) (i)  As per section 31 of the CGST Act, 2017 read with the CGST Rules, 
in case of taxable supply of services, invoices should be issued 
before or after the provision of service, but within a period of 30 
days [45 days in case of insurer/ banking company or financial 
institutions including NBFCs] from the date of supply of service. 
 In view of said provisions, in the present case, the tax invoice 
should have been issued in the prescribed time limit of 30 days 
from the date of supply of service i.e. upto 3
rd
 February. However, 
the invoice has been issued on 10
th
 February. 
(ii) Section 31 of the CGST Act, 2017 read with the CGST Rules, inter 
alia, provides that tax invoice in addition to other mandatory details 
shall also contain the amount of tax charged in respect of taxable 
goods or services (central tax, State tax, integrated tax, Union 
territory tax or cess). Further, where any supply is made for a 
consideration, every person who is liable to pay tax for such supply 
shall prominently indicate in all documents relating to assessment, 
tax invoice and other like documents, the amount of tax charged in 
respect of taxable goods or services which shall form part of the 
price at which such supply is made. 
The objection raised by the tax consultant of World Fashions 
suggesting that the amount of tax charged in respect of the taxable 
supply of makeover services should be shown separately in the 
invoice raised by Glamour Beauty Services Ltd., is valid in law. 
 (b) (i) The registered person, whose aggregate turnover in the preceding 
financial year does not exceed ` 1.5 crore, may opt to pay tax under 
composition levy, under section 10(1) and 10(2) of the CGST Act, 
2017. 
The scheme can be availed by an intra-State supplier of goods and 
supplier of restaurant service.  
However, the composition scheme permits supply of marginal 
services (other than restaurant services) for a specified value along 
with the supply of goods and restaurant service, as the case may 
be.  
Thus, M/s Balaji Electronics can opt for composition scheme for the 
current financial year as its aggregate turnover is less than ` 1.5 
crore in the preceding financial year and it is not engaged in inter-
State outward supplies. 
(ii) The registered person opting for composition scheme, under 
section 10(1) and 10(2) of the CGST Act, 2017, can also supply 
services (other than restaurant services) for a value up to 10% of 
the turnover in the preceding year or ` 5 lakh, whichever is higher, 
in the current financial year. 
 Thus, M/s Balaji Electronics can supply repair and maintenance 
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