GST-LEVY OF TAX-LONG SUM

1] Mr. A of Pune supplied goods for Rs 2,00,000 to Mr. B of Mumbai. GST rate is
18%. (a) Find total price charged by Mr. A (b) Who is liable to pay GST?

2] Mr. B of Mangalore supplied services for Rs 5,00,000 to Mr.C of Hyderabad. GST

rate is 12%. (a) Find total GST payable? (b) Who is liable to pay GST?

The Union Territory GST is applied to union territories of India namely Chandigarh,
Lakshadweep, Daman and Diu, Dadra and Nagar Haveli, Andaman and Nicobar
Islands.

3] Mr. C of Daman & Diu supplied goods worth Rs 3,00,000 to Mr. D of Daman &
Diu. GST rate is 28% (a) Find GST payable? (b) Who is liable to pay GST?

4] Mr. D of Ahmedabad supplied goods for Rs 2,00,000 to Mr. B of Baroda and

Services supplied to Mr. of Ahmedabad worth Rs. 3,00,000. GST rate is 18%.(a) Find
GST payable?(b) Who is liable to pay GST?

5] Mr. E of Orissa supplied services for Rs 5,00,000 to Mr.C of Hyderabad and to Mr.
D of Assam worth Rs 3,50,000. GST rate is 12%. (a) Find total GST payable? (b)
Who is liable to pay GST?

6] Mr. F of Daman & Diu supplied goods worth Rs 3,00,000 to Mr. D of Daman &
Diu and services worth Rs 4,00,000 to Mr. E of Daman. GST rate is 28% (a) Find
GST payable? (b) Who is liable to pay GST?

Input Tax Credit or ITC is the tax that a business pays on a purchase and that it can
use to reduce its tax liability when it makes a sale. In other words, businesses can
reduce their tax liability by claiming credit to the extent of GST paid on purchases.

7] Mr. G of Amravati supplied goods for Rs 4,00,000 to Mr. X of Solapur and

Services supplied to Mr. Y of Pune worth Rs. 5,00,000 Mr. G also purchased goods
from Solapur suppler worth Rs.2,50,000 GST rate is 18%. (a) Find Net GST payable?
(b) Who is liable to pay GST?

8] Mr.H of Jabalpur(MP) supplied services for Rs 670,000 to Mr. P of Porbandar

(Gujarat) and to Mr Q of Assam worth Rs 850,000.
Mr H also purchased goods from Rajasthan suppler worth Rs. 450,000 Gst rate is
12%. (a) Find total GST payable? (b) Who is liable to pay GST?

9] Mr. IX of Andaman & Nicobar Islands supplied goods worth Rs 6,80,000 to Mr.JP
of Andaman and services worth Rs 7,00,000 to Mr. YN of Nicobar.
Mr. IX also purchased goods from supplier of Andaman worth Rs 5,70,000. GST rate
is 28% (a) Find GST payable? (b) Who is liable to pay GST?