Name'- (urau aarom Kochesar

Semester I Date
Page
Direct gnd Indirect -Tau

AA2Followp are the_achuiies_ramaachong

deade
whethe goodsand
seices ta shall be levei
Oh them
1: Tob uDoak ofAgiicuhune-F \Lakh
2. Chaxges dur painbng2 wole unde-talcen forthe
client J 2Jakh
3. Charges ter teehle_paoceasing (oote tu the eliemt
T3 laleh.
AChazaes ir (uhng,poshing oo8ic of diamond
and gemstones trr he client -z
Alakhs.
munetackaze oP alcohalicdinksi-
5.Chages kr
F5akhs.
6.Tansfer of a paatnership irmohich is a
going -F 6akhs.
Concemn
1 Sale ot goods wbich is Lioble to nil rate _a
cuy I 1 gkh8
8:Bale oP geods hich is liable to GT 21 73o
Transte of a paztnership Hrm:ahich
1s a going Concern
Calculahon of taeoable setices g Non-Tozlable
Srvices
aabcars Jaasle Non 1agble
Tsb u0alk of Agricu ture
1,00,000
|2. Chazges tor pannhng eook
undentaken fr the clent:2 ak 2,00,006|
3:Chaages
0ozle
r
dmHle paocesing
it the clieti- 73 Lakhs- 3,00,000
 Date
Page

Chaages tor cuhingpolishing

cok of diamond and aemstone
ttrthe eliont i- F Hlakhs 00,00
5: Charges fer anutacke oE
alcohodic oinks slakhs 5,00,000
6Tanster of a paathexthip Bams|
obich s a going conceun:-T 6lakhs| G00000
Sale
-
ok goods cohich is iable
to nil ade of duty F 1lalchs ,00 000
8.SalesP goods ohich is iable tol
G O 12).F 8 lakhs 800,060
29,00,00o ,00000

22 M. Nilesh a consuhng engineer mouide

vanoua
he
tollouingpaaticulaz nespet sf sevice
tendened by him duing -he month louember 28/n
Paahuars
1Poofessiona adoice to his Riend Pree
charge
2 Aduice in relahan to 6eHing up a
insthtutee 1,00,000
3. Paofesional aduice so oneof his mend 6,00,000
|4 Technicol assistonce in soPtusgre 400000
5. Consutunty Seruices in NeuD oaking 350000
Compule he goods & senvicer da payable
y ilesh dumng ihe moth dovember 2o1
oods Seticesox has been charged <epgraely
by Mdilesh and is not inckuded in an ofhe
keceipt men honed cbue. Applicable iaeoP_GE Ís 181
 D.atc.
Page

Computaion of Gdods_8evvices Tasu

Paaicula1s Reason
Parofessional advice to his iend Not Totable
fee of charge. |Sinte(ovnedu4
undn:bucm-ist|
2 Aduice in relahon to seting
Up a ishtute Tazable 1,00,000
3. Paofessional aduice to one of.
his Priend
A echnical asistance
Tauable 600 000
in
Software Taxable 400000
5. Concultancy _SeTDÍcesin_
Neootking Tatable 350000
|Nalue of TaioableSevice 14 50000
CGSTPaygble 9. 130500
SGST Payable 97, 13o500
TotalG8T Payable 261,000D

3Fom the llowing intormohon given to you of

fl Shyam Compue the yalue ot taghle
sevice he geocs and services t payable_
orthe mohth of Janugry 2018 ,al
amounii
giuen are
xcluding oods ana Sorvices Ta
GET rae may be asgumead as
18
Parhcuars
Pentina of yacant Jand or FlonWture 15000
2. A bulding ooa& ek out to Suie Success
Coaching Classes
O TYBcom
r
povicding coachim
18O00
 Date
Page-

3: A temple bal! 0as_Jel oud o

Granesh
religiss pupare on 102Tanuny613 24000
Vacant land used to anima husbanda 16000
5 A vacant lano oas le out Foz horhulki 20006
24000
% Loan p2ocessing fee chargeal
-Lonsulhnq services în dettnotting 35000
:9. Pofesional aduice to his feing eest
RenhngLeasing ot Ago Machine
choge 2000
28000
83000
J0 Opeabon GH Savig account-
11 Receipts of Edu Care a Commecial (oathir
insbuleprouiding (ommerclol loaching
no cerhicole uaas isgued on ¢omplehon
OP the rai ning) 30000
|12: Receipt ot Cach one Teach she on
industeial taning ish insituhe (IlD
afBliated to the Nohonal "Council ft
Nocahond Training (NCVTD 27000

Cmpuahon of lalable Servicesg & mocs3&eruice Tax 1iabi

Paancuwars
: Renbng o xacani lond for floriuwture BLempt
2 A bulding coaa let out to &ze SuCce3s
Caashing Classes for prouicing Coaching
of1. Com 18000

3 A Ganesh temple hallcoas let fr ot

religious apose on 1othTonuary g618 24000
4 Nacant land used for animal
husbandary eempt
5 Avocant land toos lerout hoahculhue em
 Date
Page

meuen

6 Loanpoocessing ee chaaged 24000

Consinq sezices in etwotking 36000
8: Paotessionol _advice to his reind to
+Pe of chazg.e Eaempt
: RenbngXeasinq_o Ago mochiney Eempt
lo Opeaahon oP Saning accounds Eempt
Recelpts oF Bdu cañe a
ommeicial
Coaching (no cer hBcake Loas issueo
on complehon of he raining 30000
12. Receipts of fach oneTe.ach One on
indushrial haininginshtute TII).
afkikiaedto thelahoba) Caunch fo
Trainin (N CD_
Nocahohal Falempt
Malue of Taxable ger ices 13200O
CGSTAyable 9 11880
SGST ayable @9, 1188
otal rhods 4 Seroice Taa Payable. 23160
4F2om he
follooing îbiormahon given yous o
OM &undar Compte tbe valué of tuable
serUe ice 4he goodsg rervice tau payahle for Ahe
morth A\l amounts g4ven ae encluding Crood_
Semite.s toaasurne G1 rale c
Paahcuwa1s
|Receipts fhom runnina aininq eente
in relaKon jo hobbuclásTeS 16000
2. Receipts tom Xunning Neltmngry Clinic
forhealthcore OP bird S4000
3. Postal coaching receptx 24000
 Date
Page

insugnte services 45000

4Rural. postalBteMuhual fFunds Bonds 32000
Dístibuhon_of
5 Abuileding Je-out o Vidya faaiak
6: os 36000
&hoo -
| bilding
A was let out to be used as
Corporate olhce 40060
8 Abuilding let out oareRBT 2100
: Delu baelDoms let oud ad declored
1200 pe oom day. No0t
aiFf ofF
cays forcohich it is let oute 200.day
Total YDoms ae 5 1200000
10 Notma noms Jetout ot declazed laiff
O Tgoóo per oom da and achual
oom ent charged it F100 pe oom
eapey lotal amoúnd IS,0050D 500500
Tnteiest earned on loan 12000
12 Penal interet charged tor delay in
aepaymemt oF Leani by (ustomers 18000

Computohon of Nalue of Jauable eice

Paaticuars Reason
:Recejps Rrom xunning ouning Covereo in_
Centrein 1elohon io hak closse6empn List,!
hentenat avable_
2. Receipts tom unnim veeinaxd Covered in
clinicfor heaHhcareo bidsepmphon lit
henteneh hxahle
3.Posta lonching Recept Taxable_ 240000
4Rura Postal ie Insudance
Services TaraLle 45000
 Date.
Page

S Distibuion of mulual Funds

Bonds Taxable_32000
6: A building_uoas lehout to overed in
Ntdya Phasaxak School Paltmphn
st
hehcem tunablel_
Abuildinquoas 1el out to be
used as Corpaiale ofHce Toxable 46000
: A building lek out to RRI Teuable 21000
Delu 1otel omms 02e let ou
ddeclamed uitf ofT 120o
per toom day Dumbr oP
_days which it is Jet out Taxable 12,000oo
200.daysTotal noms are 5
10. NoYmal rooms Jet out at Cavereo in
declared 7goo per empion
tariff of
doom day and acdual aoom it bente
ernt charged is 7100 p oom hot
day.Total amaunt F 5,00,500 Taxable
.Jnteest earned on loon oured in_
Puemphion
hence nat
dadable
12 Pencl interest charged fr in
Couered
clelay in epoymeni af loanr temphon k
by Customeas: bence nst
taable
Nalue o faxable servicea 136800o
CGST Bayable 9/ 123120
SGST Rayable ® 81 1232o
Total roods S9rvice Tg Poyable 20% 240
 Date.
Paye

the intomahon given to youo

ollowing
.Fom value of faxgble Seryice
MyRam:
the
Compule the
goods seavices tox payable fir the
and Tgnore threshold Gmit dnd allamouhy
e
month
tu
aIvenae RAcluolinq q0ods & sewice
Paiiuars_
Consulaocy sevices in Netuooking 91000
2-Cosmehc sur9ey to impoue ook 28000
3.Pzofessiona) advice to oneoPhxBed 09000
4 Panfessianal adbice to his fied beeaf 65000
Charge
5: Advice in relahon to sethng up a 11000
Tnshtte
6: Carrie out ceiteain peacess as Joh aok
Cohich olid not amount ro manulaotue 52000
Senices by ay of conduct of roligíous
Ceremony as pandi 130000
Cammisnon om
achnq as oomissioh
3g000
Qgent oP CansumEY qoocds
chages r
1o eleaning orohea
a
pe prepeiahon advexhsentni. 14300
26000
loacding & Unloading charges
in
agmuwhural achui
hez 156000
.Storage uoarehsunng of
Agmilhual 13000
oduce
Computahon of ValuesP TasakeJeryice
azhtdas ReasorL
tany seruices Retosateing
in Toxable 91000
Service
 Date
/ Page-

2 Cosmehc SU2ge to impove Targble T

ooks Serices 8000
3: Paofessional aduice to one o Jonable
hisPriend SErvices 104000
4 Paofessishal aduice D his (overed in
Axgiend hee aP eharge 65000
nente ng laxoble
5: Aduice in elahion to seHing u Taxable
a Tnshhuhe Serices 11106D
.Cartied out cettun paocess Terable.
as jab oots déith_ohich did |servicer
not amoynt to manutachure 52000
emmica by oayoP Conduct oered in
O religious ceremony as gazdil eaiemphin lirt|
hene h axgble 130000
8 Commiseian trom achng Gs. Taxable
Commissianagent d consumr|, S9ic
gooelr 39000
9: Charges foy eperahon oF Toxable
adverhsememt Seruices 143000
o-Cleaning Fgr dheaat (overed in
euemptin lid
. loading hente not taxahle
unloading charges in loveredin uen
26000

agntulhual achuikër phon it hente

(net toxable. 56000
2. Storage watehousingo agitulk-|bvered inPuem
utal pooluce. phun Lst hence
nist tamqble 13006
Nalue of }axgble seruice 62400d
CG&T Payable 97
SGST Payqble9Z
Tot e good sP Servle paM Payable 12,320