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

 Page 1


MODEL TEST PAPER 4 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
QUESTIONS 
(i) Working Notes should form part of the answers. However, in answers to 
Questions in Division A, working notes are not required. 
(ii) Wherever necessary, suitable assumptions may be made by the candidates, 
and disclosed by way of notes. 
(iii) All questions should be answered on the basis of the provisions of the CGST 
Act, 2017 and the IGST Act, 2017 as amended by the  
Finance (No. 2) Act, 2024 including significant notifications and circulars 
issued and other legislative amendments made, which have become effective 
up to 31.10.2024. 
Division A - Multiple Choice Questions (MCQs) 
Write the most appropriate answer to each of the following multiple-choice 
questions by choosing one of the four options given. All questions are 
compulsory. 
Total Marks: 15 Marks 
M/s. Maahi & Co., a LLP registered dealer under GST, is engaged in various types 
of business activities.  
It provided GTA services to Government Department, registered under GST for 
providing various services.  Maahi & Co. did not exercise the option to pay GST. 
The firm provided services of Direct Selling Agency (DSA Services) to a Banking 
Company located in Mumbai. 
The firm provided free gift to each of its employees valuing ` 50,000 once in a 
financial year.  
M/s Maahi & Co let out its warehouse to Mr. Shankar, who in turn let out to an 
agriculturist for warehousing of agricultural produce. The firm also undertakes 
catering service to “Vishwas” Anganwadi.  The said Anganwadi has received 
fundings from Government.    
The firm purchased following goods during the month of July:- 
(a) Capital goods amounting to ` 45,000 purchased on which depreciation has 
been taken on full value including GST paid thereon. 
(b) Raw materials purchased amounting to ` 55,000 for which invoice is missing 
but delivery challan is available. 
Further, for the month of July, the GST liability of the firm was ` 20,000 IGST;  
` 10,000 CGST; ` 10,000 SGST. The following credits were available in the said 
month- 
IGST: ` 8,000 
CGST: ` 12,000 
SGST: ` 5,000 
257
Page 2


MODEL TEST PAPER 4 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
QUESTIONS 
(i) Working Notes should form part of the answers. However, in answers to 
Questions in Division A, working notes are not required. 
(ii) Wherever necessary, suitable assumptions may be made by the candidates, 
and disclosed by way of notes. 
(iii) All questions should be answered on the basis of the provisions of the CGST 
Act, 2017 and the IGST Act, 2017 as amended by the  
Finance (No. 2) Act, 2024 including significant notifications and circulars 
issued and other legislative amendments made, which have become effective 
up to 31.10.2024. 
Division A - Multiple Choice Questions (MCQs) 
Write the most appropriate answer to each of the following multiple-choice 
questions by choosing one of the four options given. All questions are 
compulsory. 
Total Marks: 15 Marks 
M/s. Maahi & Co., a LLP registered dealer under GST, is engaged in various types 
of business activities.  
It provided GTA services to Government Department, registered under GST for 
providing various services.  Maahi & Co. did not exercise the option to pay GST. 
The firm provided services of Direct Selling Agency (DSA Services) to a Banking 
Company located in Mumbai. 
The firm provided free gift to each of its employees valuing ` 50,000 once in a 
financial year.  
M/s Maahi & Co let out its warehouse to Mr. Shankar, who in turn let out to an 
agriculturist for warehousing of agricultural produce. The firm also undertakes 
catering service to “Vishwas” Anganwadi.  The said Anganwadi has received 
fundings from Government.    
The firm purchased following goods during the month of July:- 
(a) Capital goods amounting to ` 45,000 purchased on which depreciation has 
been taken on full value including GST paid thereon. 
(b) Raw materials purchased amounting to ` 55,000 for which invoice is missing 
but delivery challan is available. 
Further, for the month of July, the GST liability of the firm was ` 20,000 IGST;  
` 10,000 CGST; ` 10,000 SGST. The following credits were available in the said 
month- 
IGST: ` 8,000 
CGST: ` 12,000 
SGST: ` 5,000 
257
All the amounts given above are exclusive of taxes, wherever applicable. All the 
supply referred above is intra-State unless specified otherwise. Conditions for 
availing ITC are fulfilled subject to the information given above. 
Based on the facts of the case scenario given above, choose the most appropriate 
answer to Q. Nos. 1 to 6 below:-  
1. Choose the correct statement(s). 
(i) For GTA services, Government is liable to pay GST under reverse 
charge 
(ii) For DSA services, Banking Company is liable to pay GST under reverse 
charge 
(iii) For GTA services, Maahi & Co is liable to pay GST under forward charge 
(iv) For DSA services, Maahi & Co is liable to pay GST under forward charge 
(a) i & ii 
(b) iii & iv 
(c) i & iv 
(d) ii & iii 
2. Which of the following options is correct in respect of GTA services provided 
to Government Department? 
(a) GTA service is taxable @ 12% without restriction of availing input tax 
credit. 
(b) GTA service is taxable @ 12%, but input tax credit cannot be availed for 
the same. 
(c) GTA service is taxable @ 5% without restriction of availing input tax 
credit. 
(d) GTA service is taxable @ 5%, but input tax credit cannot be availed for 
the same. 
3. Gift of ` 50,000 in value provided by Maahi & Co to each of its employee will 
be: 
(a) Supply of goods 
(b) Supply of services  
(c) Exempt supply 
(d) Not a supply  
4. Which of the following statements is correct:- 
(i) Letting out of warehouse to Shankar is exempt 
(ii) Catering service to “Vishesh” Anganwadi is exempt 
(iii) Letting out of warehouse to Shankar is not exempt 
(iv) Catering service to “Vishesh” Anganwadi is not exempt 
258
Page 3


MODEL TEST PAPER 4 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
QUESTIONS 
(i) Working Notes should form part of the answers. However, in answers to 
Questions in Division A, working notes are not required. 
(ii) Wherever necessary, suitable assumptions may be made by the candidates, 
and disclosed by way of notes. 
(iii) All questions should be answered on the basis of the provisions of the CGST 
Act, 2017 and the IGST Act, 2017 as amended by the  
Finance (No. 2) Act, 2024 including significant notifications and circulars 
issued and other legislative amendments made, which have become effective 
up to 31.10.2024. 
Division A - Multiple Choice Questions (MCQs) 
Write the most appropriate answer to each of the following multiple-choice 
questions by choosing one of the four options given. All questions are 
compulsory. 
Total Marks: 15 Marks 
M/s. Maahi & Co., a LLP registered dealer under GST, is engaged in various types 
of business activities.  
It provided GTA services to Government Department, registered under GST for 
providing various services.  Maahi & Co. did not exercise the option to pay GST. 
The firm provided services of Direct Selling Agency (DSA Services) to a Banking 
Company located in Mumbai. 
The firm provided free gift to each of its employees valuing ` 50,000 once in a 
financial year.  
M/s Maahi & Co let out its warehouse to Mr. Shankar, who in turn let out to an 
agriculturist for warehousing of agricultural produce. The firm also undertakes 
catering service to “Vishwas” Anganwadi.  The said Anganwadi has received 
fundings from Government.    
The firm purchased following goods during the month of July:- 
(a) Capital goods amounting to ` 45,000 purchased on which depreciation has 
been taken on full value including GST paid thereon. 
(b) Raw materials purchased amounting to ` 55,000 for which invoice is missing 
but delivery challan is available. 
Further, for the month of July, the GST liability of the firm was ` 20,000 IGST;  
` 10,000 CGST; ` 10,000 SGST. The following credits were available in the said 
month- 
IGST: ` 8,000 
CGST: ` 12,000 
SGST: ` 5,000 
257
All the amounts given above are exclusive of taxes, wherever applicable. All the 
supply referred above is intra-State unless specified otherwise. Conditions for 
availing ITC are fulfilled subject to the information given above. 
Based on the facts of the case scenario given above, choose the most appropriate 
answer to Q. Nos. 1 to 6 below:-  
1. Choose the correct statement(s). 
(i) For GTA services, Government is liable to pay GST under reverse 
charge 
(ii) For DSA services, Banking Company is liable to pay GST under reverse 
charge 
(iii) For GTA services, Maahi & Co is liable to pay GST under forward charge 
(iv) For DSA services, Maahi & Co is liable to pay GST under forward charge 
(a) i & ii 
(b) iii & iv 
(c) i & iv 
(d) ii & iii 
2. Which of the following options is correct in respect of GTA services provided 
to Government Department? 
(a) GTA service is taxable @ 12% without restriction of availing input tax 
credit. 
(b) GTA service is taxable @ 12%, but input tax credit cannot be availed for 
the same. 
(c) GTA service is taxable @ 5% without restriction of availing input tax 
credit. 
(d) GTA service is taxable @ 5%, but input tax credit cannot be availed for 
the same. 
3. Gift of ` 50,000 in value provided by Maahi & Co to each of its employee will 
be: 
(a) Supply of goods 
(b) Supply of services  
(c) Exempt supply 
(d) Not a supply  
4. Which of the following statements is correct:- 
(i) Letting out of warehouse to Shankar is exempt 
(ii) Catering service to “Vishesh” Anganwadi is exempt 
(iii) Letting out of warehouse to Shankar is not exempt 
(iv) Catering service to “Vishesh” Anganwadi is not exempt 
258
(a) i & ii 
(b) iii & iv 
(c) i & iv 
(d) ii & iii 
5. M/s Maahi & Co is eligible to claim input tax credit of _________  
(a) ` 45,000 
(b) ` 55,000 
(c) ` 1,00,000 
(d) Nil 
6. Compute the GST liability of the firm for the month of July to be paid in cash, 
if rule 86B of the CGST Rules, 2017 is not applicable? 
(a) IGST: ` 10,000; CGST: Nil, SGST: ` 5000 
(b) IGST: ` 12,000; CGST: Nil; SGST: ` 5000 
(c) IGST: Nil; CGST: ` 10,000, SGST: ` 5000 
(d) IGST: 5,000; CGST: Nil, SGST: 10,000 (6 x 2 Marks = 12 Marks) 
7. Kids Bazaar Pvt. Ltd., registered in Maharashtra sells kids clothing via an E-
commerce operator Champ.com. Mr. Dhruv placed an order of 10 sets of 
Ethnic wear in different colours each costing ` 5,000 (GST @18% not 
included) on 20
th
 October 2024. However, he returned 2 sets back after 2 days 
in accordance with the exchange policy of Champ.com. Determine the value 
of supply on which Champ.com should collect TCS from Kids Bazaar Pvt. Ltd. 
(a) ` 40,000 
(b) ` 59,000 
(c) ` 50,000 
(d) ` 47,200 (2 Marks) 
8. Miss Gyati, a jeweller registered under GST in Mumbai, wants to sell her 
jewellery in a Trade Expo held in Delhi.  Which of the following statements is 
false in his case? 
(a) She needs to get registration in Delhi as casual taxable person. 
(b) She needs to pay advance tax on estimated tax liability. 
(c) She needs to mandatorily have a place of business in Delhi. 
(d) She needs to file GSTR-1/ IFF and GSTR-3B for Delhi GSTIN for the 
month or quarter, as the case may be, when she gets registered in Delhi.
 (1 Mark) 
  
259
Page 4


MODEL TEST PAPER 4 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
QUESTIONS 
(i) Working Notes should form part of the answers. However, in answers to 
Questions in Division A, working notes are not required. 
(ii) Wherever necessary, suitable assumptions may be made by the candidates, 
and disclosed by way of notes. 
(iii) All questions should be answered on the basis of the provisions of the CGST 
Act, 2017 and the IGST Act, 2017 as amended by the  
Finance (No. 2) Act, 2024 including significant notifications and circulars 
issued and other legislative amendments made, which have become effective 
up to 31.10.2024. 
Division A - Multiple Choice Questions (MCQs) 
Write the most appropriate answer to each of the following multiple-choice 
questions by choosing one of the four options given. All questions are 
compulsory. 
Total Marks: 15 Marks 
M/s. Maahi & Co., a LLP registered dealer under GST, is engaged in various types 
of business activities.  
It provided GTA services to Government Department, registered under GST for 
providing various services.  Maahi & Co. did not exercise the option to pay GST. 
The firm provided services of Direct Selling Agency (DSA Services) to a Banking 
Company located in Mumbai. 
The firm provided free gift to each of its employees valuing ` 50,000 once in a 
financial year.  
M/s Maahi & Co let out its warehouse to Mr. Shankar, who in turn let out to an 
agriculturist for warehousing of agricultural produce. The firm also undertakes 
catering service to “Vishwas” Anganwadi.  The said Anganwadi has received 
fundings from Government.    
The firm purchased following goods during the month of July:- 
(a) Capital goods amounting to ` 45,000 purchased on which depreciation has 
been taken on full value including GST paid thereon. 
(b) Raw materials purchased amounting to ` 55,000 for which invoice is missing 
but delivery challan is available. 
Further, for the month of July, the GST liability of the firm was ` 20,000 IGST;  
` 10,000 CGST; ` 10,000 SGST. The following credits were available in the said 
month- 
IGST: ` 8,000 
CGST: ` 12,000 
SGST: ` 5,000 
257
All the amounts given above are exclusive of taxes, wherever applicable. All the 
supply referred above is intra-State unless specified otherwise. Conditions for 
availing ITC are fulfilled subject to the information given above. 
Based on the facts of the case scenario given above, choose the most appropriate 
answer to Q. Nos. 1 to 6 below:-  
1. Choose the correct statement(s). 
(i) For GTA services, Government is liable to pay GST under reverse 
charge 
(ii) For DSA services, Banking Company is liable to pay GST under reverse 
charge 
(iii) For GTA services, Maahi & Co is liable to pay GST under forward charge 
(iv) For DSA services, Maahi & Co is liable to pay GST under forward charge 
(a) i & ii 
(b) iii & iv 
(c) i & iv 
(d) ii & iii 
2. Which of the following options is correct in respect of GTA services provided 
to Government Department? 
(a) GTA service is taxable @ 12% without restriction of availing input tax 
credit. 
(b) GTA service is taxable @ 12%, but input tax credit cannot be availed for 
the same. 
(c) GTA service is taxable @ 5% without restriction of availing input tax 
credit. 
(d) GTA service is taxable @ 5%, but input tax credit cannot be availed for 
the same. 
3. Gift of ` 50,000 in value provided by Maahi & Co to each of its employee will 
be: 
(a) Supply of goods 
(b) Supply of services  
(c) Exempt supply 
(d) Not a supply  
4. Which of the following statements is correct:- 
(i) Letting out of warehouse to Shankar is exempt 
(ii) Catering service to “Vishesh” Anganwadi is exempt 
(iii) Letting out of warehouse to Shankar is not exempt 
(iv) Catering service to “Vishesh” Anganwadi is not exempt 
258
(a) i & ii 
(b) iii & iv 
(c) i & iv 
(d) ii & iii 
5. M/s Maahi & Co is eligible to claim input tax credit of _________  
(a) ` 45,000 
(b) ` 55,000 
(c) ` 1,00,000 
(d) Nil 
6. Compute the GST liability of the firm for the month of July to be paid in cash, 
if rule 86B of the CGST Rules, 2017 is not applicable? 
(a) IGST: ` 10,000; CGST: Nil, SGST: ` 5000 
(b) IGST: ` 12,000; CGST: Nil; SGST: ` 5000 
(c) IGST: Nil; CGST: ` 10,000, SGST: ` 5000 
(d) IGST: 5,000; CGST: Nil, SGST: 10,000 (6 x 2 Marks = 12 Marks) 
7. Kids Bazaar Pvt. Ltd., registered in Maharashtra sells kids clothing via an E-
commerce operator Champ.com. Mr. Dhruv placed an order of 10 sets of 
Ethnic wear in different colours each costing ` 5,000 (GST @18% not 
included) on 20
th
 October 2024. However, he returned 2 sets back after 2 days 
in accordance with the exchange policy of Champ.com. Determine the value 
of supply on which Champ.com should collect TCS from Kids Bazaar Pvt. Ltd. 
(a) ` 40,000 
(b) ` 59,000 
(c) ` 50,000 
(d) ` 47,200 (2 Marks) 
8. Miss Gyati, a jeweller registered under GST in Mumbai, wants to sell her 
jewellery in a Trade Expo held in Delhi.  Which of the following statements is 
false in his case? 
(a) She needs to get registration in Delhi as casual taxable person. 
(b) She needs to pay advance tax on estimated tax liability. 
(c) She needs to mandatorily have a place of business in Delhi. 
(d) She needs to file GSTR-1/ IFF and GSTR-3B for Delhi GSTIN for the 
month or quarter, as the case may be, when she gets registered in Delhi.
 (1 Mark) 
  
259
Division B - Descriptive Questions 
Question No. 1 is compulsory. 
Attempt any two questions out of remaining three questions. 
Total Marks:35 Marks 
1. (a) Vishwanath Ltd., a registered supplier in Karnataka has provided the 
following details for supply of one machine·: 
 Particulars Amount in 
(`) 
(1) List price of machine supplied [exclusive of items 
given below from (2) to (4)] 
80,000 
(2) Tax levied by Local Authority on sale of such 
machine 
6,000 
(3) Discount of 2% on the list price of machine was 
provided (recorded in the invoice of machine) 
 
(4) Packing expenses for safe transportation charged 
separately in the invoice 
4,000 
 Vishwanath Ltd. received ` 5,000 as price linked subsidy from a NGO on 
sale of each such machine, The Price of ` 80,000 of the machine is after 
considering such subsidy. 
 During the month of February, Vishwanath Ltd. supplied three machines 
to Intra-State customers and one machine to Inter-State customer. 
 Vishwanath Ltd. purchased inputs (intra-State) for ` 1,20,000 exclusive 
of GST for supplying the above four machines during the month. 
 The Balance of ITC at the beginning of February was: 
CGST SGST IGST 
` 18,000 ` 4,000 ` 26,000 
Note: 
(i) Rate of CGST, SGST and IGST to be 9%,9% and 18% respectively 
for both inward and outward supplies. 
(ii) All the amounts given above are exclusive of GST. 
(iii)  All the conditions necessary for availing the ITC have been fulfilled.  
 Compute the minimum net GST payable in cash by Vishwanath Ltd. for 
the month of February. (10 Marks) 
(b) Veda Ltd. procured the following goods in the month of August, 2024.  
Inward Supplies GST (`) 
(1)  Goods used in constructing an additional floor of 
office building.  The cost of construction of 
additional floor has been capitalized. 
96,200 
260
Page 5


MODEL TEST PAPER 4 
SECTION B – GOODS AND SERVICES TAX (50 MARKS) 
QUESTIONS 
(i) Working Notes should form part of the answers. However, in answers to 
Questions in Division A, working notes are not required. 
(ii) Wherever necessary, suitable assumptions may be made by the candidates, 
and disclosed by way of notes. 
(iii) All questions should be answered on the basis of the provisions of the CGST 
Act, 2017 and the IGST Act, 2017 as amended by the  
Finance (No. 2) Act, 2024 including significant notifications and circulars 
issued and other legislative amendments made, which have become effective 
up to 31.10.2024. 
Division A - Multiple Choice Questions (MCQs) 
Write the most appropriate answer to each of the following multiple-choice 
questions by choosing one of the four options given. All questions are 
compulsory. 
Total Marks: 15 Marks 
M/s. Maahi & Co., a LLP registered dealer under GST, is engaged in various types 
of business activities.  
It provided GTA services to Government Department, registered under GST for 
providing various services.  Maahi & Co. did not exercise the option to pay GST. 
The firm provided services of Direct Selling Agency (DSA Services) to a Banking 
Company located in Mumbai. 
The firm provided free gift to each of its employees valuing ` 50,000 once in a 
financial year.  
M/s Maahi & Co let out its warehouse to Mr. Shankar, who in turn let out to an 
agriculturist for warehousing of agricultural produce. The firm also undertakes 
catering service to “Vishwas” Anganwadi.  The said Anganwadi has received 
fundings from Government.    
The firm purchased following goods during the month of July:- 
(a) Capital goods amounting to ` 45,000 purchased on which depreciation has 
been taken on full value including GST paid thereon. 
(b) Raw materials purchased amounting to ` 55,000 for which invoice is missing 
but delivery challan is available. 
Further, for the month of July, the GST liability of the firm was ` 20,000 IGST;  
` 10,000 CGST; ` 10,000 SGST. The following credits were available in the said 
month- 
IGST: ` 8,000 
CGST: ` 12,000 
SGST: ` 5,000 
257
All the amounts given above are exclusive of taxes, wherever applicable. All the 
supply referred above is intra-State unless specified otherwise. Conditions for 
availing ITC are fulfilled subject to the information given above. 
Based on the facts of the case scenario given above, choose the most appropriate 
answer to Q. Nos. 1 to 6 below:-  
1. Choose the correct statement(s). 
(i) For GTA services, Government is liable to pay GST under reverse 
charge 
(ii) For DSA services, Banking Company is liable to pay GST under reverse 
charge 
(iii) For GTA services, Maahi & Co is liable to pay GST under forward charge 
(iv) For DSA services, Maahi & Co is liable to pay GST under forward charge 
(a) i & ii 
(b) iii & iv 
(c) i & iv 
(d) ii & iii 
2. Which of the following options is correct in respect of GTA services provided 
to Government Department? 
(a) GTA service is taxable @ 12% without restriction of availing input tax 
credit. 
(b) GTA service is taxable @ 12%, but input tax credit cannot be availed for 
the same. 
(c) GTA service is taxable @ 5% without restriction of availing input tax 
credit. 
(d) GTA service is taxable @ 5%, but input tax credit cannot be availed for 
the same. 
3. Gift of ` 50,000 in value provided by Maahi & Co to each of its employee will 
be: 
(a) Supply of goods 
(b) Supply of services  
(c) Exempt supply 
(d) Not a supply  
4. Which of the following statements is correct:- 
(i) Letting out of warehouse to Shankar is exempt 
(ii) Catering service to “Vishesh” Anganwadi is exempt 
(iii) Letting out of warehouse to Shankar is not exempt 
(iv) Catering service to “Vishesh” Anganwadi is not exempt 
258
(a) i & ii 
(b) iii & iv 
(c) i & iv 
(d) ii & iii 
5. M/s Maahi & Co is eligible to claim input tax credit of _________  
(a) ` 45,000 
(b) ` 55,000 
(c) ` 1,00,000 
(d) Nil 
6. Compute the GST liability of the firm for the month of July to be paid in cash, 
if rule 86B of the CGST Rules, 2017 is not applicable? 
(a) IGST: ` 10,000; CGST: Nil, SGST: ` 5000 
(b) IGST: ` 12,000; CGST: Nil; SGST: ` 5000 
(c) IGST: Nil; CGST: ` 10,000, SGST: ` 5000 
(d) IGST: 5,000; CGST: Nil, SGST: 10,000 (6 x 2 Marks = 12 Marks) 
7. Kids Bazaar Pvt. Ltd., registered in Maharashtra sells kids clothing via an E-
commerce operator Champ.com. Mr. Dhruv placed an order of 10 sets of 
Ethnic wear in different colours each costing ` 5,000 (GST @18% not 
included) on 20
th
 October 2024. However, he returned 2 sets back after 2 days 
in accordance with the exchange policy of Champ.com. Determine the value 
of supply on which Champ.com should collect TCS from Kids Bazaar Pvt. Ltd. 
(a) ` 40,000 
(b) ` 59,000 
(c) ` 50,000 
(d) ` 47,200 (2 Marks) 
8. Miss Gyati, a jeweller registered under GST in Mumbai, wants to sell her 
jewellery in a Trade Expo held in Delhi.  Which of the following statements is 
false in his case? 
(a) She needs to get registration in Delhi as casual taxable person. 
(b) She needs to pay advance tax on estimated tax liability. 
(c) She needs to mandatorily have a place of business in Delhi. 
(d) She needs to file GSTR-1/ IFF and GSTR-3B for Delhi GSTIN for the 
month or quarter, as the case may be, when she gets registered in Delhi.
 (1 Mark) 
  
259
Division B - Descriptive Questions 
Question No. 1 is compulsory. 
Attempt any two questions out of remaining three questions. 
Total Marks:35 Marks 
1. (a) Vishwanath Ltd., a registered supplier in Karnataka has provided the 
following details for supply of one machine·: 
 Particulars Amount in 
(`) 
(1) List price of machine supplied [exclusive of items 
given below from (2) to (4)] 
80,000 
(2) Tax levied by Local Authority on sale of such 
machine 
6,000 
(3) Discount of 2% on the list price of machine was 
provided (recorded in the invoice of machine) 
 
(4) Packing expenses for safe transportation charged 
separately in the invoice 
4,000 
 Vishwanath Ltd. received ` 5,000 as price linked subsidy from a NGO on 
sale of each such machine, The Price of ` 80,000 of the machine is after 
considering such subsidy. 
 During the month of February, Vishwanath Ltd. supplied three machines 
to Intra-State customers and one machine to Inter-State customer. 
 Vishwanath Ltd. purchased inputs (intra-State) for ` 1,20,000 exclusive 
of GST for supplying the above four machines during the month. 
 The Balance of ITC at the beginning of February was: 
CGST SGST IGST 
` 18,000 ` 4,000 ` 26,000 
Note: 
(i) Rate of CGST, SGST and IGST to be 9%,9% and 18% respectively 
for both inward and outward supplies. 
(ii) All the amounts given above are exclusive of GST. 
(iii)  All the conditions necessary for availing the ITC have been fulfilled.  
 Compute the minimum net GST payable in cash by Vishwanath Ltd. for 
the month of February. (10 Marks) 
(b) Veda Ltd. procured the following goods in the month of August, 2024.  
Inward Supplies GST (`) 
(1)  Goods used in constructing an additional floor of 
office building.  The cost of construction of 
additional floor has been capitalized. 
96,200 
260
(2) Trucks used for transportation of inputs in the 
factory 
11,000 
(3) Inputs used in trial runs 8,350 
(4) Confectionery items for consumption of employees 
working in the factory 
4,325 
(5) Cement used for making foundation and structural 
support to plant and machinery 
9,550 
Note: Depreciation has not been claimed on tax component in case of 
trucks.    
Compute the amount of ITC available with Veda Ltd. for the month of 
August, 2024 by giving necessary explanations. Assume that all the 
other conditions necessary for availing ITC have been fulfilled. (5 Marks) 
2. (a)  Determine the place of supply in the following independent cases:- 
(i) Harpreet (New Delhi) boards the New Delhi-Kota train at New 
Delhi.  He sells the goods taken on board by him (at New Delhi), in 
the train, at Jaipur during the journey.   
(ii) LP Refineries (Mumbai, Maharashtra) gives a contract to Bhansali 
Ltd. (Ranchi, Jharkhand) to supply a machine which is required to 
be assembled in a power plant in its refinery located in Kutch, 
Gujarat.   (5 Marks) 
(b) Green Agro Services, a registered person provides the following 
information relating to its activities during the month of October, 2024:    
Gross Receipts from (`) 
Services relating to rearing of goats 3,75,000 
Services by way of artificial insemination of horses 
 
5,00,000 
Processing of sugarcane into jaggery 7,00,000 
Milling of paddy into rice 8,00,000 
Services by way of warehousing of agricultural produce 2,25,000 
 All the above receipts are exclusive of GST.   
 Compute the value of taxable supplies under GST laws for the month of 
October, 2024.  (5 Marks) 
3. (a) Sheen Ltd. a registered supplier wishes to transport cargo by road 
between two cities situated at a distance of 372 kilometres. Calculate the 
validity period of e-way bill under rule 138(10) of the CGST Rules, 2017 
for transport of the said cargo, if it is over dimensional cargo or 
otherwise. (5 Marks) 
 (b) Apex Cinemas, a registered person engaged in making supply of 
services by way of admission to exhibition of cinematograph films in 
multiplex screens was issuing consolidated tax invoice for supplies at 
the close of each day in terms of section 31(3)(b) of the CGST Act, 2017 
read with fourth proviso to rule 46 of the CGST Rules, 2017. 
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