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Paper / Subject Code: 44806 / Taxation - IV (Indirect Taxes - II)

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Time Duration 2 ½ hours Marks 75

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Note – 1. Question no 1 is compulsory

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2. Question 2, 3, 4 and 5 have internal options

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3. Each question carry 15 marks

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4. Figures to the right, indicate full marks assigned to the question.

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Q.1A) Rewrite the sentence with correct alternative. (Any eight out of ten) (08)

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1. The export of goods or services is considered as a _____.

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 Zero Rate Supply  Taxable supply taxed at 50%

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6A

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1

7
04

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3
 Taxable supply taxed at 12%  Taxable supply taxed at 18%
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9

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2. The validity of the registration certificate is ___
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04
36

 One Year 

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No Validity
52

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80
7D

4B
 Five Years 
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Valid till it is cancelled

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36
01
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F

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7

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7D

4B
D

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F
20

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01
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F

7D

3. Under GST law, value of supply is ____.

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A
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 shall includes discounts 

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shall include GST paid

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 shall excludes all taxes 
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shall include taxes other than GS

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52
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D
D
5

4. The original copy of a tax invoice of goods belongs to ____.

6A
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A9

20
80

01
6

 Supplier  GST Department

3
D1

52
5
36
01

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AA
7D
5

 Transporter  recipient of supply

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BE
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01

04

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26

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5. Goods are packed and transported with insurance, packing materials, transport and
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insurance. This is a case of _____.

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 Mixed supply  Common supply

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01

04
D

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D3

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 Composite supply  Continuous supply

80
F5

4B
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01
36

26

00

6. Services by any court or Tribunal established under any law is _____.

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BE
9
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7D

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 Supply of Goods  Both Supply of Goods and Services

55
1

4
36
F

26

3
A0

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D1

 Supply of Services  Neither Supply of Goods nor supply of

BE
A9
D7
7D

F5

68
A
20

01

04
36
F

services
93
D1

52
55

D7

80
7D

1A

7. Mr. P supplied goods of Rs. 1, 00,000, to Mr. Q, who returned goods of Rs 10,000 due to
6A
DF
BE

20

36
36
F

0
D1

52
55

inferior quality. Mr. P will later issue _____.

A9
D7
04

AA
7D

F
E

 Credit note  Tax invoice

20

01
36
F

6
4B

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52
55

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AA
7D

 Debit note  Delivery challan

0

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20
80

6
F

26
4B

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8. Maximum Service periods required to constitute a continuous supply of services with

D1
55
36

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0

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E
A9

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periodic payment _____.

80

7D
4B

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55
6

 Exceeding 6 months  Exceeding 3 months

01

93

6D
0

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E

20
80

 6 months  3 months
1A

4B

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55
6
93
0

9. GST number does not include_____.

F7
E

20
AA

80
1A

4B

 PAN  Aadhaar Number

D1
55
6
6

93
0

0
52

BE

20
AA

80

 State Code  Alphabet Z

1A
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55
6

04
6

93
0
52

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AA

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7

AA

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1A
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Paper / Subject Code: 44806 / Taxation - IV (Indirect Taxes - II)

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3
0

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9
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10. As per section 25 of CGST Act, 2017, a casual taxable person shall apply for registration

1A
D

68
DF
36
1F

3
at least _____ prior to the commencement of business.

A0
52

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 5 days  7 days

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01
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 10 days  30 days

9
7

A
D
0D

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6D

6A
F7

7D
4B

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0
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Q. 1B) State whether True or False (Any Seven out of Ten) (07)

7D

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4B

52
68

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D1

52
5
93

D
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20
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1. The registration in GST is State Specific.

36
1A

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2
5
6

7
4

7D

F5
5
2. Trade discount is given in the invoice is not included in the taxable value of supply.

3
A0

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9

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A

D
68
3. Toll Charges are not exempt from tax.
6A

3
55
1

7
04

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A0

6D
52

4. Luxury tax is not subsumed under GST.

BE
9

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1A

2
68
6A

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55
04
5. Any supplies made to SEZ unit / developer or vice-versa are inter State Supplies.

0D
93
A0

6D
2

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BE
D7

80
5

6. A company and its sole agent are related persons.

52
6A

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6
1

04
36

E5
3
0
7. A payment voucher is the only document to evidence the supply from an URD
52

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A9
D7

20
AA

80
7D

4B
F

person.

D1
5
36
01
36
F

E5
00
D1

A9
7

20
AA
8. The tax paid under reverse charge mechanism can be used as Input Tax Credit.
7D

4B
D

8
F
20

55
36
01
36
F

9. An electronic commerce operator shall be required to be registered under this Act

7D

26

00
D1
55

BE
A9
A
D

F5
D

irrespective of the turnover.

68
A
F7
BE

20

04
6

7D

93
A0
D3

10. Chandigarh is governed by UTGST Act , 2017.

D1

52
55
04

80
1A
6D

6A
F7

DF
BE

20
80

36
A0
3
1

52
5
36

A9
D7
04

D
D
5

6A
F7

DF
BE

Q.2 A] M/s Vishal & Co is registered in Mumbai, gives the following information for the
A9

20
80

01
3 6
D1

52
5
36
01

D7
04

AA
month of September 2022. You are required to compute their net tax liability under GST for
7D
5

F
BE
A9

20
AA

80

6
1F

September, 2022. (15) 7D

26
D3
55
36
01

04

0D
26

F5
D
F7
E
A9
AA

80

6
F5

7D
B

52

Opening Balance in Electronic Credit Ledger as on 1st September,2022

D3
1
6
01

4
7D

0D
26

5
3

6D
0

IGST – Nil SGST – Rs 90,000

F7
BE
A9
AA

80

CGST- Rs 85,000
F5
6D

52

D3
D1
6
01

04
D

26

Transactions during the month : Amount(Rs)

3
D3

F7
E
A9
D7

20
AA

80
F5

4B
F7

Sold Goods @ 18% GST to Mr Parag of Pune, Maharashtra 1,850,000

D1
55
36
01
36

26

00
D1

BE
9
D7

20
AA

Sold Goods @ 12% GST to Mr Aryamann of Delhi 100,000

7D

F5

68

55
1

4
36
F

Purchased goods @ 18% GST from Ms Laxmi of Sangli , Maharashtra 1,100,000

D

26

3
A0

00
D1

BE
A9
D7
7D

F5

Purchased goods @ 12% GST from Mr Iyengar of Chennai, Tamil Nadu 420,000
68
A
20

01

04
36
F

93

Provided Services @ 18% GST to Mr Shetty of Bangalore, Karnataka 480,000

D1

52
55

D7

80
7D

1A
6A
DF
BE

20

Provided Services @ 5% GST to Mr Suraj of Navi Mumbai,

36
36
F

850,000
0
D1

52
55

A9
D7
04

AA

Maharashtra
7D

F
E

20

01
36
F

Availed Services @ 18% GST from M/s Ruhi of Sangli, Maharashtra 80,000
D

6
4B

D1

52
55

D7

AA
7D

Availed Services @ 5% GST from M/s Monu of Indore, Madhya

0

DF
E

20
80

500,000
6
F

26
4B

Pradesh
D3
D1
55
36

F5
D
0

F7

All amounts are exclusive of GST and all conditions necessary for availing Input tax credit
E
A9

20
80

7D
4B

D3
D1
55
6
01

have been fulfilled.

93

6D
0

F7
E

20
80

OR
1A

4B

D3
D1
55
6
93
0

F7
E

20
AA

80

Q.2 B] M/s Harikrishna Enterprises registered in State of Maharashtra provides following

1A

4B

D1
55
6
6

93

details for the month of October. Calculate its net tax liability for the month of
0

0
52

BE

20
AA

80
1A

October, 2022. (15)

DF

55
6

04
6

93
0
52

BE
AA

80
1A
DF

Opening Balance in Electronic Credit Ledger as on 1st October

6

04
6

93
0
52
7

AA

80
1A
6D

DF

36
6

0
D3

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7

AA
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7

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Paper / Subject Code: 44806 / Taxation - IV (Indirect Taxes - II)

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1A

4B
68
6A
DF

5
E5
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A0

00
52
D7

1A

4B
68
6A
DF
36

3
0

0
52

9
7

AA

0
IGST – Nil CGST – Rs. 20,000 SGST – Rs.

7D

1A
D

68
DF
36
1F

3
40,000

A0
52

A9
D7
7D
0D

6A
DF

36
01
36
1F
52
Transactions during the month Rs.

9
7

A
D
0D

F5
E5

1A
6D
Sold goods @5% GST to Shiva in Sangli, Maharashtra 1,00,000

6A
F7

7D
4B

52

0
D3
D1
Sold goods @12% GST to Nayak in Satara, Maharashtra 2,00,000

AA
F5
E5

6D
00

F7
0
Provided Services @18% GST to Manoj in Pune, Maharashtra 3,00,000

7D

6
4B

52
68

D3
D1

52
Provided Services @12% GST to Ramita in Akola, Maharashtra 4,00,000

5
93

D
0

6A
F7

DF
E

20
80

36
1A
Inward Supplies @5% GST from Kolhapur, Maharashtra 50,000

D1

2
5
6

7
4

7D

F5
5
3
A0

6D
00
Inward Supplies @12% GST from Solapur, Maharashtra 1,00,000

BE
9

20

1F
A

D
68
6A

3
Inward Supplies @18% GST from Latur, Maharashtra 2,50,000

55
1

7
04

7D
0D
3
A0

6D
52

BE
9
All amounts are exclusive of GST. All conditions necessary to availing Input Tax credit have

1F
1A

2
68
6A

D3
DF

55
been fulfilled.

04

0D
93
A0

6D
2

F7
BE
D7

80
5

52
6A

D3
DF

D1
Q.3 A] Determine place of supply of goods in the following independent cases and also state

6
1

04
36

E5
3
0
52

F7
A9
D7

20
AA

80
7D

the nature supply and the type of tax leviable. (8)

4B
F

D1
5
36
01
36
F

E5
00
D1

A9
7

20
AA
7D

4B
D

8
F
20

55
36
1. Supplier and his Location – Rahul , Thane , Recipient and his location – Tarun ,

01
36
F

7D

26

00
D1
55

BE
A9
A
D

Mumbai, and Place of Installation of goods – Ahmedabad

F5
D

68
A
F7
BE

20

04
6

7D

93
2. Supplier and his Location – Deepak, Mumbai , Recipient and his location – Prakash ,

A0
D3
D1

52
55
04

80
1A
6D

6A
Jodhpur , and Place of Installation of goods – Indore
F7

DF
BE

20
80

36
A0
3
1

52
5
36

A9
3. Location of Supplier- Thailand , Location of Goods before Supply – Thailand, Goods
D7
04

D
D
5

6A
F7

DF
BE
A9

20
80

01
6

Supplied to – Assam and Location of Recipient – Assam

3
D1

52
5
36
01

D7
04

AA
7D
5

4. Location of Supplier – Sri Lanka, Locations of Goods – Kerala, Goods Supplied to –

F
BE
A9

20
AA

80

6
1F

7D

26
D3

Sri Lanka, Location of Recipient – Sri Lanka

55
36
01

04

0D
26

F5
D
F7
E
A9
AA

80

6
F5

7D
B

52

D3

AND
1
6
01

4
7D

0D
26

5
3

6D
0

F7
BE
A9
AA

80
F5
6D

52

Q.3 B ]Find the time of Supply of goods in following cases as per the provisions of CGST
D3
D1
6
01

04
D

26

5
3
D3

F7
E

Act, 2017. (7)

A9
D7

20
AA

80
F5

4B
F7

D1
55
36
01
36

26

00
D1

Sr Date on which goods are Date of Date of Receipt

BE
9
D7

20
AA
7D

F5

68

55

No made available Invoice of Payment

1

4
36
F

26

3
A0

00
D1

BE
A9
D7
7D

1 07-12-2021 30-12-2021 02-01-2022

F5

68
A
20

01

04
36
F

2 05-12-2021 24-02-2021 23-01-2022

6

93
D1

52
55

D7

80
7D

1A

3 16-11-2021 26-11-2021 25-11-2021

6A
DF
BE

20

36
36
F

4 28-02-2022 22-02-2022 10-03-2022

D1

52
55

A9
D7
04

AA
7D

F
E

5 25-02-2022 21-02-2022 27-02-2022

20

01
36
F

6
4B

D1

52
55

D7

AA

6 19-02-2022 22-02-2022 28-02-2022

7D
0

DF
E

20
80

6
F

OR
26
4B

D3
D1
55
36

F5
D
0

F7
E
A9

20
80

Q. 3 C] Sharvari Trainers Ltd , a commercial training or coaching centre , provides the

6

7D
4B

D3
D1
55
6
01

various services as follows:- (8)

93

6D
0

F7
E

20
80
1A

4B

D3
D1
55
6

1. Placement Services – Rs. 3 Lakhs

93
0

F7
E

20
AA

80

2. Receipts from fees charged for conducting examinations – Rs. 3 Lakhs

1A

4B

D1
55
6
6

93
0

3. Coaching to students for IIM exams – Rs. 3 Lakhs

52

BE

20
AA

80
1A
DF

55
6

4. Services by way of providing mid-day meals-Rs. 5 Lakhs

04
6

93
0
52

BE
AA

5. Postal Coaching Receipts – Rs. 4 Lakhs

80
1A
DF

04
6

93
0
52
7

AA

80
1A
6D

DF

36
6

0
D3

15093 Page 3 of 5
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A9
7

AA
6D
7

DF

01
1F

26
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AA
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6D
7
1F

7D

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4B

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Paper / Subject Code: 44806 / Taxation - IV (Indirect Taxes - II)

E5
93
A0

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1A

4B
68
6A
DF

5
E5
93
A0

00
52
D7

1A

4B
68
6A
DF
36

3
0

0
52

9
7

AA

0
6. Private Tuition fees from college students – Rs 5 lakhs

7D

1A
D

68
DF
36
1F

3
A0
52

A9
D7
7D
7. Receipts for running training centre in relation to art classes- Rs 1 lakh.

0D

6A
DF

36
01
36
1F
52

9
7

A
Compute the total value of taxable supplies. Also state services which are not taxable.

D
0D

F5
E5

1A
6D

6A
F7

7D
4B

52

0
D3
D1

2
AND

AA
F5
E5

6D
00

F7
0

7D

6
4B

52
68

D3
D1
Q.3 D] (7)

52
5
93

D
0

6A
F7

DF
E

20
80

36
1A

B
Mr. Kamani purchased a car worth Rs. 10, 50,000/- inclusive of GST at 5% from

D1

2
5
6

7
4

7D

F5
5
3
A0

6D
00

BE
9

20
Mrs. Rashmika. Mr. Kamani also received Rs. 80,000/- towards car accessories which were

1F
A

D
68
6A

3
55
1

7
04

7D
not included in the price. A discount of Rs. 15,000/- was given by Mrs. Rashmika to

0D
3
A0

6D
52

BE
9

1F
1A

2
Mr. Kamani at the time of sale of car. Mrs. Rashmika hired Mr. Munim for delivering the car

68
6A

D3
DF

55
04

0D
93
A0

6D
to Mr. Kamani. An amount of Rs. 35,000/- was paid by Mr. Kamani to Mr. Munim.
2

F7
BE
D7

80
5

52
6A

D3
DF

D1
6
1

04
36

E5
3
0
52

F7
A9
D7

20
AA

80
7D

Calculate the value of supply as per provision of Section 15 of CGST Act, 2017 as well as the

4B
F

D1
5
36
01
36
F

total invoice value including GST @5%. 6

E5
00
D1

A9
7

20
AA
7D

4B
D

8
F
20

55
36
01
36
F

Q. 4 A] (8)
7D

26

00
D1
55

BE
A9
A
D

F5
D

68
A
F7
BE

20

Mr. Steward, businessman of Mumbai, Maharashtra started supplying the services from 4th

04
6

7D

93
A0
D3
D1

52
55
04

80
1A
July, 2021. He gives the following details of transactions. Determine whether Mr. Steward will
6D

6A
F7

DF
BE

20
80

36
A0
3

be liable for registration or not.

1

52
5
36

A9
D7
04

D
D
5

6A
F7

DF
BE
A9

20
80

01
3 6

DATE SERVICES Value of Supply

D1

52
5
36
01

D7
04

AA
7D
5

F
BE
A9

(Rs)
20
AA

80

6
1F

7D

26
D3
55
36
01

10-07-2021 Taxable Supply at Pune, Maharashtra 4,00,000

04

0D
26

F5
D
F7
E
A9
AA

80

12-07-2021 Services to M/S PY Ltd at Solapur, 4,12,000

F5

7D
B

52

D3
1
6
01

4
7D

0D
26

Maharashtra
5
3

6D
0

F7
BE
A9
AA

80
F5
6D

52

13-08-2021 Service to Mr. Ganeshan at Satara, Maharashtra 10,10,000

D3
D1
6
01

04
D

26

5
3
D3

22-08-2021 Exempt Supply to RBI, Mumbai Head Office 3,03,000

F7
E
A9
D7

20
AA

80
F5

4B
F7

D1

30-09-2021 Supply to Ms. Vikram of Panvel, Maharashtra 7,00,000

55
36
01
36

26

00
D1

BE
9
D7

20
AA
7D

03-10-2021 Exempt Supply to Karnataka 4,00,000

F5

68

55
1

4
36
F

14-10-2021 Taxable Supply to Nashik, Maharashtra 8,00,000

D

26

3
A0

00
D1

BE
A9
D7
7D

F5

20-10-2021 Exempt Supply to Haryana 2,73,000

68
A
20

01

04
36
F

93

25-10-2021 Exempt Supply to Bihar 3,45,000

D1

52
55

D7

80
7D

1A
6A
DF
BE

20

36
36
F

0
D1

52
55

A9
D7
04

AA
7D

Q. 4 B]Classify whether the following supplies are Taxable or Non- Taxable. Compute the
F
E

20

01
36
F

6
4B

D1

52
55

total Value of taxable supplies. (7)

D7

AA
7D
0

DF
E

20
80

6
F

26
4B

D3
D1
55

Sr No Particulars Rs.
36

F5
D
0

F7
E
A9

20
80

01 Transfer of Money through money order 1,00,000

6

7D
4B

D3
D1
55
6
01

02 Rent Received from letting Residential House 2,00,000

93

6D
0

F7
E

20
80
1A

4B

03 Renting of Agricultural vacant land for rearing horses 3,00,000

D3
D1
55
6
93

Transport of passenger by 1st Class Air conditioned

0

04 4,00,000
F7
E

20
AA

80
1A

4B

Coach
D1
55
6
6

93
0

0
52

BE

05 Loan processing Fees

20

5,00,000
AA

80
1A
DF

55
6

04

06 Transport of defence and military equipments. 6,00,000

6

93
0
52

BE
AA

80

07 Vacant land used for animal husbandry 7,00,000

1A
DF

04
6

93
0
52
7

AA

80
1A
6D

DF

36
6

0
D3

15093 Page 4 of 5
52

A9
7

AA
6D
7

DF

01
1F

26
D3

AA
F5
6D
7
1F

7D

D1F7D36D7DF526AA01A9368004BE5520
D3

52
 1A

4B

52
68
6A
Paper / Subject Code: 44806 / Taxation - IV (Indirect Taxes - II)

E5
93
A0

00
52

1A

4B
68
6A
DF

5
E5
93
A0

00
52
D7

1A

4B
68
6A
DF
36

3
0

0
52

9
7

AA

0
7D
OR

1A
D

68
DF
36
1F

3
A0
52

A9
D7
7D
0D

6A
DF

36
01
36
1F
52

9
7

A
D
0D

F5
E5

1A
6D

6A
F7

7D
4B

52

0
D3
D1

2
Q. 4 C] MSB Bank provides the following information for April, 2022. 15

AA
F5
E5

6D
00

F7
0

7D
Particulars Amount(Rs)

6
4B

52
68

D3
D1

52
5
93

D
0
Interest earned on term loans 5,00,000

6A
F7

DF
E

20
80

36
1A

D1

2
Penal interest charged to customers for delay in repayment of

5
6

7
4

7D

F5
5
3
2,00,000
A0

6D
00

BE
9

20
loans

1F
A

D
68
6A

3
55
1

7
04

7D
Debit Card related charges 3,50,000

0D
3
A0

6D
52

BE
9

1F
1A

2
Bank Charges on issuing Demand Drafts 2,50,000

68
6A

D3
DF

55
04

0D
93
A0

6D
Loan processing charges 1,60,000
2

F7
BE
D7

80
5

52
6A

D3
DF

D1
Commission from government for collection of Income tax 1,50,000

6
1

04
36

E5
3
0
52

F7
A9
D7

20
AA

80
7D

Interest received on credit cards 1,20,000

4B
F

D1
5
36
01
36
F

E5
Late payment fees on credit cards 40,000

00
D1

A9
7

20
AA
7D

4B
D

8
Rent of safe deposit lockers 3,60,000
F
20

55
36
01
36
F

7D

26

00
D1
55

BE
A9
Bank charges to Current account holders for overdraft facility 1,30,000

A
D

F5
D

68
A
F7
BE

20

04
6

Interest received from Reserve Bank of India 90,000

7D

93
A0
D3
D1

52
55
04

80
1A
Sale and Purchase of forward contracts 70,000
6D

6A
F7

DF
BE

20
80

36
A0
3

Fees received for Investment Consultancy services 80,000

1

52
5
36

A9
D7
04

D
D
5

6A
F7

DF
BE
A9

Sale of Foreign Currency to Apna Bank 4,00,000

20
80

01
3 6
D1

52
5
36
01

D7
04

AA
7D
5

F
BE
A9

20
AA

80

6
1F

7D

26
Compute the value of taxable supply as the provisions of goods and service tax laws
D3
55
36
01

04

0D
26

F5
D
assuming that GST is not included in the above amounts. Also state supply which are not
F7
E
A9
AA

80

6
F5

7D
B

52

D3
1

taxable.
6
01

4
7D

0D
26

5
3

6D
0

F7
BE
A9
AA

80
F5
6D

52

D3
D1
6
01

04
D

26

5
3
D3

F7
E
A9
D7

20
AA

Q.5A) Explains the features of Goods and Service Tax (08)

80
F5

4B
F7

D1
55
36
01
36

26

00
D1

BE
9

Q.5 B) Explain the procedure of registration of Casual Taxable Person. (07)

D7

20
AA
7D

F5

68

55
1

4
36
F

26

3
A0

00
D1

OR
BE
A9
D7
7D

F5

68
A
20

01

04
36
F

93

Q.5 C) Write short notes on (Any three out of five) (15)

D1

52
55

D7

80
7D

1A
6A
DF
BE

20

36
36
F

a) Tax Invoice
D1

52
55

A9
D7
04

AA
7D

F
E

20

01
36
F

6
4B

b) Consideration (Sec. 2(31))

D1

52
55

D7

AA
7D
0

DF
E

20
80

6
F

c) Reverse Charge
26
4B

D3
D1
55
36

F5
D
0

F7
E
A9

20
80

d) Inter- State Supply

7D
4B

D3
D1
55
6
01

93

6D
0

F7
E

20
80

e) GST Council
1A

4B

D3
D1
55
6
93
0

F7
E

20
AA

80

*******************
1A

4B

D1
55
6
6

93
0

0
52

BE

20
AA

80
1A
DF

55
6

04
6

93
0
52

BE
AA

80
1A
DF

04
6

93
0
52
7

AA

80
1A
6D

DF

36
6

0
D3

15093 Page 5 of 5
52

A9
7

AA
6D
7

DF

01
1F

26
D3

AA
F5
6D
7
1F

7D

D1F7D36D7DF526AA01A9368004BE5520
D3

52