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    a | Velev pany BOOKLET eo UIT LED Uoinn WC APO uTo © Copyright with Author ‘Amended upto EEYestiaey2) Every effort has been made to avoid errors or omissions in this publication. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought fo our notice which shall be taken care of in the next edition. It is notified that neither tho publisher nor the author or seller will be responsible for any damage or loss of action to any one, of any kind, in any manner, therefrom. It is suggested that to avoid any doubt the reader should cross-check all the facts, law and contents of the publication with original Government publication or notifications. No part of this book may be reproduced or copied in any form of by any means [graphic, electronic or mechanical, including photocopying, recording, taping, or information retrieval systems] or reproduced on any disc, tape, perforated media or other information storage device, etc., without the written permission of the Author, Breach of this condition is liable for legal action. All disputes are subject to Delhi jurisdiction only. ERC CCGG E SEAT de Feat are Hae’ Aas, Hoga arr FATT derat saat z, gta at an? Geattar agree Faz ageT ate att... ee attr ra arth aaa. Most renowned and experienced IDT Faculty in india. laa (©) DG Sir has teaching experience of 20+ years. (@) Graduated from Delhi University with DG Sir is academically excellent and blessed with analytical skills. ©) Qualified CA single attempt pass at all otages (beoame CA ©) Ranker in the Foundation and Intermediate level of Chartered Accountancy course. Awarded “Raja Ramnickcher Award" and "Smt. Vandana Suryanarayana Award" by The Institute of Chartered Accountants of India (ICA) for his remarkable performance in the subject of therein. Vast experience in the field of INDIRECT TAXATION. on GST for the students pursuing Chartered Accountancy. © Contributor of articles in legal journals / law magazines. Ae A ATS meer ret at Ht RT Peat gaat AT AL TTT SUT RTT TT aaa Tita Tah, TATRA TUTE, TT TT ATTA qe ae fear, ge qr feat ge Tet eT ae aT ST BAT, TH Vet AE STAT a AT aU UE Ht aReaT aE, TA RATT ATT, FT ATT ATL ater orget fer gr eet ett stat wet seat Fre Per, aaa antt ter ait mfa-ate a Rl ae, FAA AT ATT ATA, AAT EAT ATTA Fate ferment Pra eat Bat? otter eet aT ATT, AAT ERTL ATT IT'S A SINGLE LIFE IT'S A SINGLE LIFE, YOU HAVE GOT TO LIVE. THERE'S A LOT TO TAKE AND ALOT TO GIVE. WISE MEN WELL SAID, DONT MAKE IT LONG. JUST MAKE IT WORTHY, ALL ALONG!! TRY ALL THE THINGS, YOU ASPIRE TO DO. AT THE END DONT HAVE, A REGRETFUL YOU! THE WORLD IS A STAGE. ASSHAKESPEARE SAID. GO, FIND YOUR ROLE, AND BUILD YOURIMAGE LOOKING TO WHICH, YOU TAKE A SIGH; FULL OF CONTENTMENT, THEN MAKE YOUR FLY OFF THIS WORLD OFF THIS STAGE; MAKING AN EXIT, SAVOURING EVERY BIT IT'S A SINGLE LIFE YOUHAVE GOT TO LIVE MAKE IT BILSSFUL AND TAKE A LEAVE BM cs & CASE SCENARIOS 1 MCQs & CASE SCENARIO: Part... ICAI Booklet on MCOs & CASE SCENARIOS (Jan. 2022 Edition). ‘MCOs CASE SCEI REVISION TEST PAPER (ICA) RIP- May 2019 Exams. RIP-Nov 2019 Exams RTP - May 2020 Exams. RTP - Nov 2020 Exams. RTP - May 2021 Exam RIP-Nov 2021 Exams RTP- May 2022 Exams RIP-Nov 2022 Exams MISCELLANEOUS MICOS. If your dreams dont scare you, Hey are too smal 2 MCQs & CASE SCENARIOS [EE Uikefe EE Rez sad aed [Part-t_[ ICAI Booklet on MCOs & CASE SCENARIOS (Jan. 2022 Edition) | Aircool Ltd., a supplier of alr conditioners, Is registered under GST in the State of Maharashtra. It has.a policy to gift an alr conditioner to its employees [residing in Gujarat] at the end of financial yaar in terms of the ‘employment contract. The company installs such air conditioners at the residence of the employees. During the month of March, the company installed 150 air conditioners at the residence of these employees. ‘The total open markat value of such air conditioners is ¥ 52.50 lakh (excluding GST). The tax rate on such alr conditioners is 28% (14% CGST, 14% SGST and 28% IGST). Compute the GST liability of Aircool Ltd., if any. (a) €7,35,000 - CGST, & 7,35,000 - SGST © ni (8) €14,70,000 - 1est (©) 77,35,000- 16st ICAL RTP- May 2019) ns. (C) Ni $007: S00pe of Supply ‘Alrcoo id. (employer) :mployes («RELATED PERSON of employer/supel ‘Activity = Supply of AC without consideration In terms of Schedule | (para 2), since gifs upto ® £0,000 (2 52.50 loth / 150 = = 35,000) shal not be eoted os supply. ‘Author: Presumed that Aicool Ltd. s manufacturer suppller of AC end therefere, ait of manufactured goeds isnot covered by Para Tof Schedule 2. Mr, James Stewart is a registered person under GST in the State of Maharashtra who sells footwear to his ‘customers locally within the same State, He has been appointed as an agent by Toto Shoes Ltd., a company registered under GST in the State of Karnataka. During a financial year, Toto Shoes Ltd., sends taxable goods ‘worth 5.00 crore from its Bengaluru store to Mr, James Stewart who sells such goods for € 5.00 crore by raising invoices using the GSTIN of Toto Shoes Ltd. Mr. James Stewart receives a commission of € 60.00 lakh from Toto Shoes (P) Ltd., during the said financial year. Compute the value of supply of Toto Shoes (P) Ltd, and Mr, James Stewart for the financial year assuming that amounts given above are exclusive of GST, wherever applicable. (A) Toto Shoes (P) Ltd.: Nil and James Stewart: (©) Toto Shoes (P) Ltd.: % 5 crore and James 5.6 crore Stewart: € 60 lakh (8) Toto Shoes (P) Ltd.: € 5 crore and James () Toto Shoes (P) Ltd. Stewart: & 5.6 crore Stewart: Nil 5.6 crore and James Ans. (C) Toto Shoes (P) td.: € 5 crore and James Stewart: 60 lakh ‘Toto Shoes Lid. RP of Karnatha) - Supplier of footwear = Prnpal 1 whom goods belong James Steward (RP of Maharashtra} + Agent (commision agent) who is facilitating supply of goods of James Steward for ‘commision ‘Since Toto Shoos ie not making further supply of goods by issuing invoice in hie name, he shall not be considered: ‘thin the ambit of See 7) read with Schedule | (Para 3) of the COST Act nt shall be corsderad as supplier of intermediary service! and value of supply of his service shal be eommiston earned by “agent Tote Shoas td shal ha enna ne pple af grad ta tha tints yar Tha unin af sippy at gan fim shall ha # Cone ‘Therefore, Value of supply will be os follows: - For Toto Shoas [P) id. supply volue willbe 2 5.00 crore ‘Mr. James Stewart supply value wil be = 60.00 lakh a ote thet ot a ore wd oh BM cs & CASE SCENARIOS 3 3 Which of the following persons can opt for the composition scheme under sub-sections (1) and (2) of section 10 of the CGST Act, 20177 1. Registered person whose aggregate turnover in the preceding financial year did not exceed & 75 lakh. 2. Registered person whose aggregate turnover in the preceding financial year did not exceed & 1.5 crore. 3. person engaged in manufacture of pan masala, tobacco and manufactured tobacco substitutes. 4, person engaged in the manufacture of ice cream, other edible ice, whether or not containing cocoa. 5. A person engaged exclusively in providing restaurant service. 6. A person engaged exclusively in supply of medicines. @) 12,35 © 23,45 ©) 12,56 ©) 34,56 @ 4256 ‘See 1 oad with 101 Eligible apples « upper of goods and suplarof str! series recovered by Conpeston Schr ct! down mn Se 10{1] read with See 1042). Further, Compastion scheme eligly Ini = ATO (PY) uplo 50 lakh (certain pectin sos nt = 75 Lath). Ackitional senices con be proved upto higher of fllowing limi (a) 10% of TO in the State (b) ® $0,000. nts lint, exempt oe ‘val as non-exempt serice shall be considered) ‘Also, one of condition of eligibility s that supplier shall not be engaged in providing any service (other than services within permisibile lent 0 por 1) Seo 0/24) gible Supplior= Supplier not lige for composition scheme urdar 1] ead with 10(2} [ATO (PY) upto = 50 Lod] Conclusions 1L Registered person whose aggregate turnover in the preceding financlal yeor didnot exceed & 75 lakh:- Composition ‘allowed - See 10) read with (2) 2. Regletered person whose aggregate turnover inthe preceding financial year did not exceed € 1.5 crore:- Composition ‘allowed - Sec 10) read with 10(2) 21 A pore engaged ie menigrs of pan nol bc oN coco subeetoe- Component eieed See) ee wl | ‘4, Aperson engaged in the m of ice « other edible ice, whether or not containing cocoa:- Composition not tlewed “Se od sy ‘A peros engaged excl in prvdlag restora servic: Compostion cowed -Sec i) ed wih (2) 6. A person engaged exclusively n supply of medicines:-Composition allowed - Sec 10) reed with 1(2) State which of the following statements is incorrect: (An agent, supplying taxable goods on behalf of principal where invoice Is Issued in the name of principal, is required to get compulsorily registered under GST. (W) Persons who are required to deduct tax under section 51 of the CGST Act, 2017, whather or not separately registered under CGST Act, are compulsory required to get registered under GST without any threshold limit. (ii) Every person supplying online information and database access o retrieval services from a place ‘outside India to a registered person in India is compulsory required to get registered under GST without any threshold limit. (iv) Persons who supply services, other than supplies specified under sub-section (5) of section 9 of the CGST Act, 2017, through such electronic commerce operator who Is required to collect tax at source under section 52 of the CGST Act, 2017 are compulsory required to get registered under GST without any threshold limit. (Gi) (©) (ili, (iv) (8) (ii), Civ) (D) (0,4, (al) and (iv) (©) (0, (il), Gv) Applicable law:(S0e 24 Compulsory risiration) {W)-Agent registrations compubory if such agent making supply on behalf of pineal but issuing noice in his own name {that nat the case, given statement is inconect) (i) Tox Daductor registration compulsory (oven if rgistered as supplier) (gen statement i incomoct) {t) Overseas supplier of OIDAR services requires compultory registration while maling supply to unvegstred recipient (thus, _given statement is incorrect) {W) Suppler of seruces supplying through ECO exempted from registration upto ATO of ¢ 20 Lah (n some coses,? 10 Lath) = Notification issued u/See 2912) (hus, given statements incorrect) If your dreams dont scare you, they are to0 small. wvdgeducationin 4 MCQs & CASE SCENARIOS [EE 5. Mr. Lal, a registered person under GST, was the proprietor of M/s. Spiceton Restaurant. He died and left behind his wife and son on 15th August. His son — Mr. Pal - wants to continue the business of the deceased father. ‘The GST consultant of M/s. Spiceton Restaurant gives advice to Mr. Pal as to how he can continue the business of his deceased father. Which of the following options is correct in accordance with the provisions of GST law? (2) Mr. Pal should get himself registered under GST in the name and style M/s. Spiceton Restaurant under his own PAN and file Form GST ITC 02, (b) Mr. Pal can get the authorized signatory changed by approaching to the Proper Officer and can continue the same business. (©) Mr Pal should close the old firm and start new business under different name, (d) Mr, Pal should do the business with his mother as the new proprietor of the M/s. Spiceton Restaurant, and Mr, Pal should act as a Manager. (A) Mr. Pal should get himself registered under © GST in the name and style M/s. Spicaton Restaurant under his own PAN and file Form GST ITC 02. (8) Mr. Pal can get the authorized signatory (0) changed by approaching to the Proper Officer and can continue the same business. Mr. Pal should close the old firm and start now husiness under different name. Mr. Pal should do the business with his mother as the new proprietor of the M/s. Spiceton Restaurant, and Mr. Pal should act ‘as a Manager. ‘Ans. (A) Mr. Pal should get himself registered under GST in the name and style M/s. Spiceton Restaurant under his own PAN and file Form GST ITC 02. Proptgoter = GST registred Dekel penoaliesl at iets cor (So 1 wth his PAN) toed busines this name (for this purpose, he shal file Form GSTIC-02 ‘on bahal of his father) .. also he shall proceed for cancellation of regisiraton of his deceased father (for this purpose, he shall file registration cancelation appeation on baal of hs other 6. M/s. Raman Plastics is a manufacturer of plastic toys. Its registered under GST in Shimla, Himachal Pradesh. It procures its raw materials from Punjab. During April 20x, it purchased material of € 35.00 lakh and paid GST thereon amounting to ¥ 6.30 lakh. It supplied 30% of its production in the State of Jammu and Kashmir, ‘whereas the 70% of its production was supplied taxable @ 0.1% to a merchant exporter during April 20x1.. The returns for the month of April 20x were duly filed in (A) 20th April, 20%3 (©) 31st March, 20x4 (B) 20th May, 20x3 (D) 20th April, 20x2 Ans. (8) 20th May, 2033 ‘See 54: Refund of GST/IIC ete. [AI3): Refund of unvized TC - acme suppliers moleg on cutword upaly wth Inverted a structure (IS) ‘CBIC Cirular: Supply 0 merchonexporer ot concessional ete «0.7 = Supply wih TS Si Submission of Refund Applicaton (SESIEBEAN - within2 yeors rom relevant ote ‘Bepl S00 54: Reovort Date = Due date of ing return in hich claim for efund eas, TC roi non-tlzala) Last date of filing R/A Rofund application filing maximum by 20* May 20:3 eae TO (eats) os atibutable to auch apply with IT [2 52,000 * 70%] ess [os amanded we. 5 dy, 2022] | Mex Amount fens refund GF seh ar atk Tad B, oT CF or aw a AUTH BM cs & CASE SCENARIOS 5 Jolly Electronics (P) Ltd., an authorized dealer of GG Micro Ltd,, is located and registered under GST in Lucknow, Uttar Pradesh. It has sold following itemss to Mr. Rakesh (a consumer): Product ‘Amount 3) Refrigerator (500 litres) taxable @ 18% 40,000 Stabilizer for refrigerator taxable @ 12% ‘5,000 LED television (42 inches) taxable © 12% 30,000 | Split air conditioner (2 Tons) taxable @ 28% ‘35,000 Stabilizer for air conditioner taxable @12%. 5,000 Total value 1,15,000 Jolly Electronics (P) Ltd. has given a single invoice indicating price of each item separately to Mr. Rakesh. Mr. Rakesh has given a single cheque of € 1,00,000 for all the items as a composite discounted price. State the type of supply and the tax rate applicable on the same, (A) Composite supply; highest tax rate (©) Supply other than composite and mixed applicable to split air conditioner, Le. 28% supply; highest tax rate applicable to split air conditioner, ie, 28% (8) Mixed supply; highest tax rate applicable to () Supply other than composite and mixed split air conditioner, ie. 28% supply; respective tax rate applicable to each item (0) Supply other than composite and mixed supply; respective tax rate applicable to each item ‘Supply not composite supply os ‘pal spel. ‘Supply not mixed supply a3 io separately. ‘Thus this is cose of separate supplies ono sgl intolee, Azord aly. volue ofeach supply shall respectively be charged at hi respective rte. Radhika Travels (P) Ltd. purchased a bus chassis from Jyoti Motors Ltd. for a consideration of & 80.00 lakh ‘on ist August. Radhika Travels (P) Ltd. sent the bus chassis for body building to M/s. Hanumant Fabricators and paid in advance the total consideration of Z 25.00 lakh on 10th August. M/s. Hanumant Fabricators, after completing the bus body, informed Radhika Travels (P) Ltd,, for inspection of the work done on ist ‘September. Radhika Travels (P) Ltd. visited the workshop of M/s. Hanumant Fabricators on 7th September and confirmed that the bus body was in accordance with the terms of the contract. Hanumant Fabricators. raised an invoice of € 25,00 lakh on 15th September and supplied chassis along with the bus body so ‘constructed, along with the invoice on 16th September, State the time of supply in this case for supply made by M/s Hanumant Fabricators, out of the choices given below- (A) 10th August (©) 15th September (B) 7th September (D) 16th September (A) 10th August {M/s Hanumant Fabricators - Job-worker (doing processing/ bus-building on goods/chasis belonging to RP (Radhika Travels (P) Lid) = Supplior of services (consideration of service is 25 lakh) Time of supply of Service = Sec 13 (21 ‘Service invoicing within permissible time limit of 80 day (sevice provided on 7* Sep, Service billed on 15% Sep) ToS shall be earer of {0}. Date of invoice (I5* Sep) or {b) Date of payment (10* Aug) Thus, ToS shall be T0* Aug. Banke Bihari (Pedewala) owns a famous sweets shop located and registered under GST in Mathura, Uttar Pradesh, He received an order for 200 kg of sweets on 2nd May from Ghoomghoom Travels (P) Ltd., located In same locality of Mathura and registered under GST, for a total consideration of € 1,00,000. Complete order of sweats was daliverad to Ghoomghoom Travels (P) Ltd. on Sth May but without involca, as accountant of Mr. Banke Bihari was on leave on that day. However, the invoice was raised for the same on 6th May, when the accountant joined the office after leave. Payment in full was made on 7th May. Determine the time of supply of goods in this case. (A) 2nd May (© 6th May (8) 5th May (0) 7th May If your dreams dont scare you, they are to0 small. wvdgeducationin 6 MCQs & CASE SCENARIOS [EE ‘Ans. (8) Sth May ‘onke Bihari (Pedewala] «Supplier of goods (consideratien € 100,000) ‘Timo of supply of Goods = Soc 2 (2) read with Soc 48 Notification (N/N 66/2017-CT) Invoice (or due dote of inoie,ifiwoce issued belated) [Remember- Advance doesnot create time of supply - See 48 Special Procedure] Ingiven case, Due date of issuance of invoice = Delnery cf goods te ecpiewt (presuming such supply doesnot iniove movement) = 5* may Issuance of Ince = 6 May Le, afer due dote) Thus, ToS = Due date oF noice = 5* May 10. M/s. Dhoom Furniture Mart, located and registered under GST in the State of Chhattisgarh, sells furniture from its showroom to M/s. Lucky Dhaba (located and registered under GST in the State of Jharkhand). M/s. Lucky Dhaba requested to deliver the furniture to Mr. Pyare Lal (his landlord) at his new rented home at Patna, Bihar. M/s. Dhoom Furniture Mart sends the furniture with a proper e-way bill to Patna through a transporter who made the delivery to Mr. Pyare Lal. Determine the place of supply of furniture sold by M/s. Dhoom Furniture Mart to M/s: Lucky Dhaba in the above case. (A) Chhattisgarh (©) Bihar (8) Sharkhand (D) Either Jharkhand or Bihar, at the option of ‘the recipient Ans, (8) sharkhand Determination of Place of Supply of Goods ‘$00 1: POS in caso of goods (othe han imported goods or export goods) {OIA PoS incase of “BST - ilo. Ship 10." Transaction + Location of principal place of business of person to whom bling 's made = Iharthand 11, M/s, Buildwell Engineering Consultants, located and registered under GST in Gurugram, Haryana, provided architectural services to Taj India Ltd., located and registered under GST in Mumbal, Maharashtra, for its hotel to be constructed on land situated in Dubal. Determine the place of supply of architectural services provided by M/s. Buildwell Engineering Consultants to Taj India Ltd: (A) Gurugram, Haryana (©) Dubai (8) Mumbai, Maharashtra () Either Maharashtra or Dubai, at the option of the recipient ‘Ans. (8) Mumbai, Maharashtra Determination of Place of Supply of Services ‘See 2: POS for sence whore LoS and Lo are both in nc [BE PoS in cate of senices dict relating to inenoiabe property = Location of immovable property (however, location of immovable property is outside Inia than Po shall be location of reipen) ‘GWvon suply «Architectural services = service dieetyrlctng ton immovable property Thus PoS os por 123) = beatiemebil = Location of Recipient (oP locaton outside nda) = Mamba, Mohoroshta 12. _Aflatoon Spares (P) Ltd., located and registered under GST in Haryana, supplied spare parts (FOB basis) to Mr. Laxmi Khurana, an unregistered person, located in Rajasthan. Mr. Laxmi Khurana booked the courier himself with Black Dart Courier (P) Ltd. registered under GST in Delhi for delivery in Rajasthan. Black Dart Courier (P) Ltd. picked up the goods from Haryana and delivered the courier in Rajasthan while passing through the State of Uttar Pradesh. Determine the place of supply of service provided by Black Dart Courier (P) Ltd. to Mr. Laxmi Khurana: (A) Haryana (©) Rajasthan (B) Delhi (D) Uttar Pradesh ‘Ans. (A) Haryana rmination of Place of Supply of ‘S00 2: POS for sonce whore LoS and LOR ere both in indo. ‘lack Dart Courier (P) Lid. (Rajasthan) aoe to wh ded a aha wl va rameter BM cs & CASE SCENARIOS 7 13, 14, 15, 16. LoR = Me Laxmi Khurana (Rojasthon)- unregistered 2 (81: PoS in case of sence of teansporation of goods including mall or courier = for B2C Supply, PoS shall be Pick up point In given case, PoS = Haryana (pickup point of goods) Mr. Javed, an unregistered person residing in Hisar, Haryana, went to Delhi for seeking admission of his child = Mr. Arjun - in CA IPCC. Mr, Javed got the demand draft generated at ICIDI Bank Ltd. registered under GST in Sahibabad, Uttar Pradesh against cash, for depositing the registration fee to the ICAI. Mr. Javed does not have a bank account in ICIDI Bank Ltd. and the bank doesn't have any policy of KYC requirements (name, address and other identity verification policy) for customers not having account with any of its branch in India, Determine the place of supply of service provided by ICIDI Bank Ltd, Delhi to Mr. Javed. (A) Delhi (©) Either Delhi or Uttar Pradesh, at the option of the recipient (B) Uttar Pradesh (D) Haryana (@) _Utar Pradesh Determination of Place of Supply of Services ‘S20 2: POS for sence where LoS and LR ore both in nc. 12,2: PeS in case of banking services» Location of supple address of ociplot not evalabe in records of supp) Ingen cose, 1 Bank Lid, (Rin Ur Pradesh) Lok = Javed (Hsar- Horoyane) = (viregstred person) ‘Sec 1{12)-PoS = Lecation of supple (as adress of recpier ot aalable in record cf suppl) = UP. Which of the following statements is corract while issuing a tax invoice? (@__ Place of supply in case of inter-State supply is not required to be mentioned. (Wi) A registered person whose annual turnover \s greater £5 crores in the preceding financial year is not required to mention HSN code for goods or services, supplied by It to a registared person. Gil) Quantity is not required to be mentioned in case of goods when goods are sold on “as is where is basis", (iv) _ Description of goods is not required to be given in case of mixed supply of goods. A Gli (©) None of the above ©) ©.) a) ©) ©, () (©)__None ofthe above Rule 46: Contents of Tax Invoice 0) Intr-state supply, PoS shall be mentioned on invoice ~ thus, avon stotemont i incor {t)_ RP with ATO (PY) > 5 crore, mention of HSN code for goods or sonvices is mandatory - thus, gven statement i ncorec: {ii) case of supply of goods, Quantity is required tobe mentioned on imoice = thus, given statement is incor. {(t)_eseription of goods shall be mentioned on invoice - thus, gvan statement is incomect. What will be the rate of tax and nature of supply of a service if the same is not determinable at the time of receipt of advance? (A) 12%, inter-State supply (©) 18%, inter-state supply (8) 12%, intra-State supply (0) 18%, intra-State supply (©) 18%, inter-State supply Rule 50: Receipt Voucher ‘© Whore atthe time of receipt of advance the rate of taxis not determinable, the tx shall be paid ot the rate of 18%. ‘+ Whore atthe time of eccipt of advance the nature of supa isnot determinable, the some shall be treated as inter. State supply. Which of the following activity is liable to GST? © Supply of fond hy a hospital ta pationts (nat admittad) ar their attendants nr victors (W)__ Transportation of passengers by non-alr-conditioned railways (ii) Services by a brand ambassador by way of folk-dance performance where consideration charged is Z 1,40,000 (iv) Transportation of agriculture produce by air from one place to another place in India (v)__ Services by way of loading, unloading, packing, storage or warehousing of rice If your dreams dont scare you, they are to0 small. wvdgeducationin a7. 18, 19, MCQs & CASE SCENARIOS [EE (vi) _ Service provided by GTA where consideration charged for transportation of goods for a single carriage 12900 @® W,,) (© (0, (i), iv), 8) (a), (iv), (~) ©) 0 [Amonded] © Wl, Exemption i) Fecd to pationts (not admitted) or ther attendants or vitor -Restourant / catering service - iti not health care service and hence, not oxompt vido Entry No. 74 (Cicular32/06/2018-GST) (i) Transportation of passengers by non-A/C rolways - exempt vide Entry No. 7 (li) Senices by a brand ambassador by way of folk dance perfermance - not exempt vide Entry No. 78 {Wv) Transportation of agriculture produce by air- net exempt vide Entry No. 18 (v}_ Looding, unloading, packing, storage or warehousing of ce - exempt vide Entry No. 24 (SCE Reptile indore ag aa areltinahneerrseh In which of the following cases, compounding of offence Is nol allowed under suction 138 of the COST Act, 20172 (@_—Aperson who has been allowed to compound once in respect of any of the offences specifiad in clauses (a) to (f) of section 132(1) of the CGST Act, 2017 (@)__ A person who has bean convicted for an offence under GST law by a Court Gili) A;person who has been accused of committing an offence under GST law which is also an offence under any other law for the time being in force Gi) (© (i, (ii) (8) (@, (ai) (©) (0, @), (ail) (0) (ei, (i) ‘See198: Compounding of offence iding of offence, in oll F above exes compounding is not allowed. of the following acts done by a taxable person, inspection can be ordered under GST law? (@__ Suppression of any transaction of supply of goods or services (wl) Suppression of stock of goods in hand. Gili) Contravention of any of the provisions of the GST law to evade tax @® Gi) (© (w), (a) ©) ©, Gi) ©) 6 (0) (i, (i, (il) a ‘See 67 :Inspestion, Search and Selzure 1s per Section 67 of COST Act, Inspection can be cated out by an ofier of CGST only upon ¢ wiiHen authorization given by ‘an officer ofthe rank of Joint Commissioner or above, ‘AJoint Commissioner or on officer higher in rank can give sue authorization only ithe hos reasons to believe that: {6}, taxable parson has done one ofthe following: |L__ suppressed any transaction of suppl of goods and/or senices; | suppressed stock of goods in hand: claimed excess input tx credit Iu. contravened any provision of the CGST Act to evade tax {b}_ony person engaged in transporting of goods has kept goods which have escaped payment of tax or has kept his accounts oF _gceds ina manner that is ie 1 cause evasion of tax, whether or not he isa registered taxobe person. {c} on owner or an operator ofa warehouse or a godown or anyother place has kept goods which have escoped payment of tox or has kept his accounts or goods in manner that is likly to cause evasion oF tox. The time-limit for issuance of order of best judgment assessment is: (A) 5 years from the date specified for (©) 3 years from the date specified for furnishing of the annual return for the furnishing of the annual return for the financial year to which the tax not paid financial year to which the tax not paid relates, relates, (8) years from the date specified for furnishing () None of the above of the annual return for the financial year to which the tax not paid relates. aoe to wh ded a aha wl va rameter BM C0 & CASE SCENARIOS |, —i‘( Appeal te HC ie admissible only ifit involves eubstortial question of law [See 117] 63. Reena Banerj! & Associates Is engaged in retall business of selling mobile phones in the State of West Bengal. ‘thas effected supplies to the customers in the State of Uttar Pradesh and Haryana. Its tatal turnover during the current financial year Is 7 18,00,000. Owing to low profit margins in the business, she has decided to shut down the business in the next financial year. ‘The proper officer has collected evidence of the inter-State sales of mobile phone effected by Reena Banerji ‘& Associates during the currant financial year. Now, the proper officer wants to make the assessment as It ‘was liable for registration but did not get itself registered under GST, ‘You are required to assist the proper officer by determining which assessment can be done in this case under the CGST Act, 2017? (A) _ Salf-assessment (C) Assessment of unregistered persons (8) Provisional Assessment (0) Special assessment ‘ans. (C) Assessment of unregistered persons ‘Reena Banerji = Supplier of mobile phones (good) Location of supplior- West Songel Place of supply = UP and Horna [See10 of OST Act] “Type of supply = Interstate supply [Soe 7] oF OST Act ability of registration - Compulsory registration [See 24 of COST Act] Default «registration not takor, GST ot pold ‘Action on pat of OST officer - Bos judgment cssessron of unregistered person os per Sec 63 of COST Act] 64, Fury Ltd, India has received an order for supply of services amounting to $ 500,000 from a US based client. Fury Ltd, India is unable to supply the entire services from India and asks Nelk Inc,, Mexico (who is not an establishment of Fury Ltd.) to supply a part of the services, i, 40% of the total contract value to the US client. Fury Ltd. raised the invoice for entire value of $ 5,00,000, but the US client paid $ 2,00,000 to Fury Ltd. and $ 2,00,000 directly to NNetk Inc,, Mexico which is approved by a special order of RBI. Fury Ltd. also pald IGST@ 18% on the services imported from Neik Inc. Mexico. Assuming all the conditions of section 2(6) of the IGST Act, 2017 are fulfilled, determine the value of export of services assuming that the amounts given above are exclusive of GST. (A) $3,00,000 (© $3,90,000 (8) $5,00,000 (©) $5,990,000 at get ear ais za &, af Brat a at et ar BM C0 & CASE SCENARIOS , i wrt (re Ans. (®)_ $500,000 ‘Supplier «Fury Ud. nda) Recipiont= US boned clent PoS «See {2 oF OST Act «Location of recipient = USA ture of supply = Intor-sate supply [See 7a of IGST Act] ‘Supply qualifying os por of service - See 216) of IOST Act Zero-aing benefit eval ners of consideration by foreign client o foreign sub-contractor amounts fo receipt by Indian exporter: Ie ful {ortho senices os pr the conc! value ino! receite in convertible freign exchange in ada defo tho fact ‘at recipient of services located outside ici has direct paid othe supple of services located ouside nda (or outsourced pat of saves, tha portion ofthe consideration shal alo be treated os recep! of considraton for export of eanoge in ‘orm of ssetion 26) ofthe IGST Ac, provided tho ()) 16ST hos been paid by the supplier located in India for Import of sarvies on tat partion ofthe serviews which hs boon

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