Goods and Services Tax (Group I) Model Test Paper - 3 (Answers) | Model Test Papers for CA Intermediate PDF Download

 Page 1


ANSWER S OF MODEL TEST PAPER 3 
SECTION B – GOODS AND SERVICES TAX 
Division A – Multiple Choice Questions (MCQs) 
Question 
No. 
Answer 
1. (b) mixed supply; 18%
2. (b) ` 70,000
3. (a) ` 45,000
4. (c) ` 1,50,000
5. (b)
Professional service availed from her son free of cost is
considered as a deemed supply.
6. (d) ` 1,60,000
7. (c) (i) & (iv)
8. (b) 1st October
Division B - Descriptive Questions 
1. (a) Computation of net GST payable by ABC & Co. for the month of
April 
Particulars Value of 
supply 
CGST 
(`) 
SGST 
(`) 
IGST 
(`) 
Intra-State statutory 
audit services 
1,20,000 10,800 10,800 
Intra-State ITR filing 
services 
1,60,000 14,400 14,400 
Inter-State internal audit 
services since place of 
supply is location of 
recipient, i.e. Mumbai, 
Maharashtra 1,80,000 - - 32,400 
Total output tax liability 25,200 25,200 32,400 
Less: ITC [Refer Working 
Note] 
[CGST credit is set off 
against CGST liability 
and SGST credit is set off 
against SGST liability 
since CGST credit 
cannot be utilized 
towards payment of 
SGST liability and vice 
versa.] 
(21,000) (21,000) 
Net GST payable 4,200 4,200 32,400 
568
Page 2


ANSWER S OF MODEL TEST PAPER 3 
SECTION B – GOODS AND SERVICES TAX 
Division A – Multiple Choice Questions (MCQs) 
Question 
No. 
Answer 
1. (b) mixed supply; 18%
2. (b) ` 70,000
3. (a) ` 45,000
4. (c) ` 1,50,000
5. (b)
Professional service availed from her son free of cost is
considered as a deemed supply.
6. (d) ` 1,60,000
7. (c) (i) & (iv)
8. (b) 1st October
Division B - Descriptive Questions 
1. (a) Computation of net GST payable by ABC & Co. for the month of
April 
Particulars Value of 
supply 
CGST 
(`) 
SGST 
(`) 
IGST 
(`) 
Intra-State statutory 
audit services 
1,20,000 10,800 10,800 
Intra-State ITR filing 
services 
1,60,000 14,400 14,400 
Inter-State internal audit 
services since place of 
supply is location of 
recipient, i.e. Mumbai, 
Maharashtra 1,80,000 - - 32,400 
Total output tax liability 25,200 25,200 32,400 
Less: ITC [Refer Working 
Note] 
[CGST credit is set off 
against CGST liability 
and SGST credit is set off 
against SGST liability 
since CGST credit 
cannot be utilized 
towards payment of 
SGST liability and vice 
versa.] 
(21,000) (21,000) 
Net GST payable 4,200 4,200 32,400 
568
 Working Note: 
Computation of ITC that can be availed 
Particulars CGST (`) SGST (`) 
Computation of eligible ITC 
Membership fee paid 
[ITC on membership of a club is blocked 
except when such services are provided by 
an employer to its employees under a 
statutory obligation.] 
Nil Nil 
Office rent paid to landlord 
[No ITC since the supplier did not upload the 
details of invoice in his GSTR-1 and said 
details are not being reflected in GSTR-2B of 
the recipient.] 
Nil Nil 
Professional fee paid  
[ITC on services used in the 
course/furtherance of the business is allowed.] 
18,000 18,000 
Air conditioner for office purpose 
[ITC on goods used in the course/furtherance 
of the business is allowed.] 
3,000 3,000 
Total eligible ITC  21,000 21,000 
(b) Computation of value of taxable supply and tax liability    
Particulars Amount (`) 
Price of goods (exclusive of tax and discounts) 10,00,000 
Add: Subsidy received from Jiva Enterprises Pvt. Ltd.  
[Subsidy provided by non-Government bodies and which 
is directly linked to the price, is includible.]  
1,10,000 
Add: Post-delivery inspection charges  
[Anything done by the supplier in respect of the supply of 
goods after the delivery of goods is not includible in value.] 
- 
Add: Amount directly paid by Y Ltd. to X Ltd. 
[Liability of the supplier, in relation to the supply being 
valued, if discharged by the recipient of supply and not 
included in the price, is includible in the value.] 
25,000 
Add: Interest  
[Interest for delayed payment of consideration is includible 
in the value. Since interest is received in lumpsum, amount 
is inclusive of GST [` 20,000 x 100/112] (rounded off).] 
17,857 
Value of taxable supply  11,52,857 
CGST @ 6% (rounded off) 69,171 
SGST @ 6% (rounded off) 69,171 
569
Page 3


ANSWER S OF MODEL TEST PAPER 3 
SECTION B – GOODS AND SERVICES TAX 
Division A – Multiple Choice Questions (MCQs) 
Question 
No. 
Answer 
1. (b) mixed supply; 18%
2. (b) ` 70,000
3. (a) ` 45,000
4. (c) ` 1,50,000
5. (b)
Professional service availed from her son free of cost is
considered as a deemed supply.
6. (d) ` 1,60,000
7. (c) (i) & (iv)
8. (b) 1st October
Division B - Descriptive Questions 
1. (a) Computation of net GST payable by ABC & Co. for the month of
April 
Particulars Value of 
supply 
CGST 
(`) 
SGST 
(`) 
IGST 
(`) 
Intra-State statutory 
audit services 
1,20,000 10,800 10,800 
Intra-State ITR filing 
services 
1,60,000 14,400 14,400 
Inter-State internal audit 
services since place of 
supply is location of 
recipient, i.e. Mumbai, 
Maharashtra 1,80,000 - - 32,400 
Total output tax liability 25,200 25,200 32,400 
Less: ITC [Refer Working 
Note] 
[CGST credit is set off 
against CGST liability 
and SGST credit is set off 
against SGST liability 
since CGST credit 
cannot be utilized 
towards payment of 
SGST liability and vice 
versa.] 
(21,000) (21,000) 
Net GST payable 4,200 4,200 32,400 
568
 Working Note: 
Computation of ITC that can be availed 
Particulars CGST (`) SGST (`) 
Computation of eligible ITC 
Membership fee paid 
[ITC on membership of a club is blocked 
except when such services are provided by 
an employer to its employees under a 
statutory obligation.] 
Nil Nil 
Office rent paid to landlord 
[No ITC since the supplier did not upload the 
details of invoice in his GSTR-1 and said 
details are not being reflected in GSTR-2B of 
the recipient.] 
Nil Nil 
Professional fee paid  
[ITC on services used in the 
course/furtherance of the business is allowed.] 
18,000 18,000 
Air conditioner for office purpose 
[ITC on goods used in the course/furtherance 
of the business is allowed.] 
3,000 3,000 
Total eligible ITC  21,000 21,000 
(b) Computation of value of taxable supply and tax liability    
Particulars Amount (`) 
Price of goods (exclusive of tax and discounts) 10,00,000 
Add: Subsidy received from Jiva Enterprises Pvt. Ltd.  
[Subsidy provided by non-Government bodies and which 
is directly linked to the price, is includible.]  
1,10,000 
Add: Post-delivery inspection charges  
[Anything done by the supplier in respect of the supply of 
goods after the delivery of goods is not includible in value.] 
- 
Add: Amount directly paid by Y Ltd. to X Ltd. 
[Liability of the supplier, in relation to the supply being 
valued, if discharged by the recipient of supply and not 
included in the price, is includible in the value.] 
25,000 
Add: Interest  
[Interest for delayed payment of consideration is includible 
in the value. Since interest is received in lumpsum, amount 
is inclusive of GST [` 20,000 x 100/112] (rounded off).] 
17,857 
Value of taxable supply  11,52,857 
CGST @ 6% (rounded off) 69,171 
SGST @ 6% (rounded off) 69,171 
569
2. (a)  Computation of value of taxable supplies of Keshav Ltd. 
Particulars  Amount 
(`) 
Services of transportation of students, faculty and staff to 
Galgotian College 
[Not exempt, since transportation services provided to an 
educational institution are exempt only if such institution 
provides pre-school education or education up to higher 
secondary school or equivalent.] 
2,50,000 
Online monthly magazine to students of Pariksha Law 
College  
[Services of supply of online educational journals provided to 
an educational institution providing qualification recognized 
by law are exempt.] 
 
Nil 
Housekeeping services to Career Coaching Institute 
[Not exempt since such services are provided to a non- 
educational institute.] 
50,000 
Security services to Happy Higher Secondary School 
[Security services provided to an educational institution 
providing education up to higher secondary school are 
exempt since such services are performed in the premises of 
educational institution.] 
Nil 
Services of providing breakfast, lunch and dinner to students 
of Ayushmann Medical College 
[Not exempt, since catering services provided to an 
educational institution are exempt only if such institution 
provides pre-school education or education up to higher 
secondary school or equivalent.] 
5,80,000 
Value of taxable supplies 8,80,000 
(b) Tax on services supplied by a firm of advocates by way of legal services 
to any business entity is payable under reverse charge by such firm of 
advocates.  Time of supply of services that are taxable under reverse 
charge is earliest of the following two dates in terms of section 13(3) of 
the CGST Act, 2017: 
• Date of payment [3
rd
 November] 
• 61
st 
day from the date of issue of invoice [19
th
 April]  
 The date of payment comes subsequent to the 61
st
 day from the issue 
of invoice by the supplier of service.  Therefore, the 61
st
 day from the 
date of supplier’s invoice has to be taken as the time of supply.  This 
fixes 19
th
 April as the time of supply. 
3. (a) (i) Where a taxpayer opts to withdraw from the composition scheme, 
he has to file GSTR-4 for the period for which he has paid tax under 
the composition scheme.  Such return is required to be furnished 
till 30
th
 day of April following the end of the financial year during 
570
Page 4


ANSWER S OF MODEL TEST PAPER 3 
SECTION B – GOODS AND SERVICES TAX 
Division A – Multiple Choice Questions (MCQs) 
Question 
No. 
Answer 
1. (b) mixed supply; 18%
2. (b) ` 70,000
3. (a) ` 45,000
4. (c) ` 1,50,000
5. (b)
Professional service availed from her son free of cost is
considered as a deemed supply.
6. (d) ` 1,60,000
7. (c) (i) & (iv)
8. (b) 1st October
Division B - Descriptive Questions 
1. (a) Computation of net GST payable by ABC & Co. for the month of
April 
Particulars Value of 
supply 
CGST 
(`) 
SGST 
(`) 
IGST 
(`) 
Intra-State statutory 
audit services 
1,20,000 10,800 10,800 
Intra-State ITR filing 
services 
1,60,000 14,400 14,400 
Inter-State internal audit 
services since place of 
supply is location of 
recipient, i.e. Mumbai, 
Maharashtra 1,80,000 - - 32,400 
Total output tax liability 25,200 25,200 32,400 
Less: ITC [Refer Working 
Note] 
[CGST credit is set off 
against CGST liability 
and SGST credit is set off 
against SGST liability 
since CGST credit 
cannot be utilized 
towards payment of 
SGST liability and vice 
versa.] 
(21,000) (21,000) 
Net GST payable 4,200 4,200 32,400 
568
 Working Note: 
Computation of ITC that can be availed 
Particulars CGST (`) SGST (`) 
Computation of eligible ITC 
Membership fee paid 
[ITC on membership of a club is blocked 
except when such services are provided by 
an employer to its employees under a 
statutory obligation.] 
Nil Nil 
Office rent paid to landlord 
[No ITC since the supplier did not upload the 
details of invoice in his GSTR-1 and said 
details are not being reflected in GSTR-2B of 
the recipient.] 
Nil Nil 
Professional fee paid  
[ITC on services used in the 
course/furtherance of the business is allowed.] 
18,000 18,000 
Air conditioner for office purpose 
[ITC on goods used in the course/furtherance 
of the business is allowed.] 
3,000 3,000 
Total eligible ITC  21,000 21,000 
(b) Computation of value of taxable supply and tax liability    
Particulars Amount (`) 
Price of goods (exclusive of tax and discounts) 10,00,000 
Add: Subsidy received from Jiva Enterprises Pvt. Ltd.  
[Subsidy provided by non-Government bodies and which 
is directly linked to the price, is includible.]  
1,10,000 
Add: Post-delivery inspection charges  
[Anything done by the supplier in respect of the supply of 
goods after the delivery of goods is not includible in value.] 
- 
Add: Amount directly paid by Y Ltd. to X Ltd. 
[Liability of the supplier, in relation to the supply being 
valued, if discharged by the recipient of supply and not 
included in the price, is includible in the value.] 
25,000 
Add: Interest  
[Interest for delayed payment of consideration is includible 
in the value. Since interest is received in lumpsum, amount 
is inclusive of GST [` 20,000 x 100/112] (rounded off).] 
17,857 
Value of taxable supply  11,52,857 
CGST @ 6% (rounded off) 69,171 
SGST @ 6% (rounded off) 69,171 
569
2. (a)  Computation of value of taxable supplies of Keshav Ltd. 
Particulars  Amount 
(`) 
Services of transportation of students, faculty and staff to 
Galgotian College 
[Not exempt, since transportation services provided to an 
educational institution are exempt only if such institution 
provides pre-school education or education up to higher 
secondary school or equivalent.] 
2,50,000 
Online monthly magazine to students of Pariksha Law 
College  
[Services of supply of online educational journals provided to 
an educational institution providing qualification recognized 
by law are exempt.] 
 
Nil 
Housekeeping services to Career Coaching Institute 
[Not exempt since such services are provided to a non- 
educational institute.] 
50,000 
Security services to Happy Higher Secondary School 
[Security services provided to an educational institution 
providing education up to higher secondary school are 
exempt since such services are performed in the premises of 
educational institution.] 
Nil 
Services of providing breakfast, lunch and dinner to students 
of Ayushmann Medical College 
[Not exempt, since catering services provided to an 
educational institution are exempt only if such institution 
provides pre-school education or education up to higher 
secondary school or equivalent.] 
5,80,000 
Value of taxable supplies 8,80,000 
(b) Tax on services supplied by a firm of advocates by way of legal services 
to any business entity is payable under reverse charge by such firm of 
advocates.  Time of supply of services that are taxable under reverse 
charge is earliest of the following two dates in terms of section 13(3) of 
the CGST Act, 2017: 
• Date of payment [3
rd
 November] 
• 61
st 
day from the date of issue of invoice [19
th
 April]  
 The date of payment comes subsequent to the 61
st
 day from the issue 
of invoice by the supplier of service.  Therefore, the 61
st
 day from the 
date of supplier’s invoice has to be taken as the time of supply.  This 
fixes 19
th
 April as the time of supply. 
3. (a) (i) Where a taxpayer opts to withdraw from the composition scheme, 
he has to file GSTR-4 for the period for which he has paid tax under 
the composition scheme.  Such return is required to be furnished 
till 30
th
 day of April following the end of the financial year during 
570
which such withdrawal falls. Therefore, in the given case,  
Mr. Jagmag is liable to file GSTR-4 for the said F.Y. during which 
he opted out of composition scheme by 30
th
 April of next F.Y. 
(ii) A registered person is not allowed to furnish a return for a tax period 
if the return for any of the previous tax periods has not been 
furnished by him.  Therefore, in the given case, Mrs. Gargi cannot 
file GSTR-3B for July, if she has not filed GSTR-3B for the 
preceding month, i.e., June. 
(b) A chartered accountant can become a GST practitioner (GSTP).  
However, holding a certificate of practice as a chartered accountant and 
having GST registration does not imply that such chartered accountant 
is a GST practitioner as well.  For becoming a GSTP, even a chartered 
accountant in practice has to follow the enrolment process of GSTP as 
provided under the GST law and only upon approval of such enrolment 
can a chartered accountant represent himself as a GSTP. 
4. (a) In case of an event, if the recipient of service is registered, the place of 
supply of services for organizing the event is the location of such person.  
However, if the recipient is not registered, the place of supply is the place 
where event is held.   
 Since the event is being held in multiple states and a consolidated 
amount is charged for such services, the place of supply will be deemed 
to be in each State in proportion to the value for services determined in 
terms of the contract or agreement entered into in this regard. 
 In the absence of a contract or agreement between the supplier and 
recipient of services, the proportionate value of services made in each 
State (where the event is held) will be computed in accordance with 
relevant provisions of GST law by the application of generally accepted 
accounting principles.   
Alternative answer  
(a) The term ‘charitable activities’ mean activities relating to- 
(i) public health by way of- 
(A) care or counseling of 
(I) terminally Ill persons or persons with severe physical or 
mental disability; 
(II) persons afflicted with HIV or AIDS; 
(III) persons addicted to a dependence-forming substance 
such as narcotics drugs or alcohol; or 
(B) public awareness of preventive health, family planning or 
prevention of HIV infection; 
(ii) advancement of religion, spirituality or yoga; 
(iii) advancement of educational programmes/skill development 
relating to,- 
571
Page 5


ANSWER S OF MODEL TEST PAPER 3 
SECTION B – GOODS AND SERVICES TAX 
Division A – Multiple Choice Questions (MCQs) 
Question 
No. 
Answer 
1. (b) mixed supply; 18%
2. (b) ` 70,000
3. (a) ` 45,000
4. (c) ` 1,50,000
5. (b)
Professional service availed from her son free of cost is
considered as a deemed supply.
6. (d) ` 1,60,000
7. (c) (i) & (iv)
8. (b) 1st October
Division B - Descriptive Questions 
1. (a) Computation of net GST payable by ABC & Co. for the month of
April 
Particulars Value of 
supply 
CGST 
(`) 
SGST 
(`) 
IGST 
(`) 
Intra-State statutory 
audit services 
1,20,000 10,800 10,800 
Intra-State ITR filing 
services 
1,60,000 14,400 14,400 
Inter-State internal audit 
services since place of 
supply is location of 
recipient, i.e. Mumbai, 
Maharashtra 1,80,000 - - 32,400 
Total output tax liability 25,200 25,200 32,400 
Less: ITC [Refer Working 
Note] 
[CGST credit is set off 
against CGST liability 
and SGST credit is set off 
against SGST liability 
since CGST credit 
cannot be utilized 
towards payment of 
SGST liability and vice 
versa.] 
(21,000) (21,000) 
Net GST payable 4,200 4,200 32,400 
568
 Working Note: 
Computation of ITC that can be availed 
Particulars CGST (`) SGST (`) 
Computation of eligible ITC 
Membership fee paid 
[ITC on membership of a club is blocked 
except when such services are provided by 
an employer to its employees under a 
statutory obligation.] 
Nil Nil 
Office rent paid to landlord 
[No ITC since the supplier did not upload the 
details of invoice in his GSTR-1 and said 
details are not being reflected in GSTR-2B of 
the recipient.] 
Nil Nil 
Professional fee paid  
[ITC on services used in the 
course/furtherance of the business is allowed.] 
18,000 18,000 
Air conditioner for office purpose 
[ITC on goods used in the course/furtherance 
of the business is allowed.] 
3,000 3,000 
Total eligible ITC  21,000 21,000 
(b) Computation of value of taxable supply and tax liability    
Particulars Amount (`) 
Price of goods (exclusive of tax and discounts) 10,00,000 
Add: Subsidy received from Jiva Enterprises Pvt. Ltd.  
[Subsidy provided by non-Government bodies and which 
is directly linked to the price, is includible.]  
1,10,000 
Add: Post-delivery inspection charges  
[Anything done by the supplier in respect of the supply of 
goods after the delivery of goods is not includible in value.] 
- 
Add: Amount directly paid by Y Ltd. to X Ltd. 
[Liability of the supplier, in relation to the supply being 
valued, if discharged by the recipient of supply and not 
included in the price, is includible in the value.] 
25,000 
Add: Interest  
[Interest for delayed payment of consideration is includible 
in the value. Since interest is received in lumpsum, amount 
is inclusive of GST [` 20,000 x 100/112] (rounded off).] 
17,857 
Value of taxable supply  11,52,857 
CGST @ 6% (rounded off) 69,171 
SGST @ 6% (rounded off) 69,171 
569
2. (a)  Computation of value of taxable supplies of Keshav Ltd. 
Particulars  Amount 
(`) 
Services of transportation of students, faculty and staff to 
Galgotian College 
[Not exempt, since transportation services provided to an 
educational institution are exempt only if such institution 
provides pre-school education or education up to higher 
secondary school or equivalent.] 
2,50,000 
Online monthly magazine to students of Pariksha Law 
College  
[Services of supply of online educational journals provided to 
an educational institution providing qualification recognized 
by law are exempt.] 
 
Nil 
Housekeeping services to Career Coaching Institute 
[Not exempt since such services are provided to a non- 
educational institute.] 
50,000 
Security services to Happy Higher Secondary School 
[Security services provided to an educational institution 
providing education up to higher secondary school are 
exempt since such services are performed in the premises of 
educational institution.] 
Nil 
Services of providing breakfast, lunch and dinner to students 
of Ayushmann Medical College 
[Not exempt, since catering services provided to an 
educational institution are exempt only if such institution 
provides pre-school education or education up to higher 
secondary school or equivalent.] 
5,80,000 
Value of taxable supplies 8,80,000 
(b) Tax on services supplied by a firm of advocates by way of legal services 
to any business entity is payable under reverse charge by such firm of 
advocates.  Time of supply of services that are taxable under reverse 
charge is earliest of the following two dates in terms of section 13(3) of 
the CGST Act, 2017: 
• Date of payment [3
rd
 November] 
• 61
st 
day from the date of issue of invoice [19
th
 April]  
 The date of payment comes subsequent to the 61
st
 day from the issue 
of invoice by the supplier of service.  Therefore, the 61
st
 day from the 
date of supplier’s invoice has to be taken as the time of supply.  This 
fixes 19
th
 April as the time of supply. 
3. (a) (i) Where a taxpayer opts to withdraw from the composition scheme, 
he has to file GSTR-4 for the period for which he has paid tax under 
the composition scheme.  Such return is required to be furnished 
till 30
th
 day of April following the end of the financial year during 
570
which such withdrawal falls. Therefore, in the given case,  
Mr. Jagmag is liable to file GSTR-4 for the said F.Y. during which 
he opted out of composition scheme by 30
th
 April of next F.Y. 
(ii) A registered person is not allowed to furnish a return for a tax period 
if the return for any of the previous tax periods has not been 
furnished by him.  Therefore, in the given case, Mrs. Gargi cannot 
file GSTR-3B for July, if she has not filed GSTR-3B for the 
preceding month, i.e., June. 
(b) A chartered accountant can become a GST practitioner (GSTP).  
However, holding a certificate of practice as a chartered accountant and 
having GST registration does not imply that such chartered accountant 
is a GST practitioner as well.  For becoming a GSTP, even a chartered 
accountant in practice has to follow the enrolment process of GSTP as 
provided under the GST law and only upon approval of such enrolment 
can a chartered accountant represent himself as a GSTP. 
4. (a) In case of an event, if the recipient of service is registered, the place of 
supply of services for organizing the event is the location of such person.  
However, if the recipient is not registered, the place of supply is the place 
where event is held.   
 Since the event is being held in multiple states and a consolidated 
amount is charged for such services, the place of supply will be deemed 
to be in each State in proportion to the value for services determined in 
terms of the contract or agreement entered into in this regard. 
 In the absence of a contract or agreement between the supplier and 
recipient of services, the proportionate value of services made in each 
State (where the event is held) will be computed in accordance with 
relevant provisions of GST law by the application of generally accepted 
accounting principles.   
Alternative answer  
(a) The term ‘charitable activities’ mean activities relating to- 
(i) public health by way of- 
(A) care or counseling of 
(I) terminally Ill persons or persons with severe physical or 
mental disability; 
(II) persons afflicted with HIV or AIDS; 
(III) persons addicted to a dependence-forming substance 
such as narcotics drugs or alcohol; or 
(B) public awareness of preventive health, family planning or 
prevention of HIV infection; 
(ii) advancement of religion, spirituality or yoga; 
(iii) advancement of educational programmes/skill development 
relating to,- 
571
(A) abandoned, orphaned or homeless children; 
(B) physically or mentally abused and traumatized persons; 
(C) prisoners; or 
(D) persons over the age of 65 years residing in a rural area; 
(iv) preservation of environment including watershed, forests & wildlife. 
 (b) (i) Details of outward supplies which can be furnished using IFF are 
as follows: 
(a) invoice wise details of inter-State and intra-State supplies 
made to the registered persons; 
(b) debit and credit notes, if any, issued during the month for such 
invoices issued previously. 
(ii) Constitution defines the Goods and Services tax (GST) as a tax on 
supply of goods or services or both, except supply of alcoholic 
liquor for human consumption. Therefore, alcohol for human 
consumption is kept out of GST by way of definition of GST in the 
Constitution.  
Five petroleum products viz. petroleum crude, motor spirit (petrol), 
high speed diesel, natural gas and aviation turbine fuel have 
temporarily been kept out of the purview of GST; GST Council shall 
decide the date from which they shall be included in GST.  The 
erstwhile taxation system (CST/VAT & central excise) still 
continues in respect of the said commodities. 
572