3) Indian railways have provided following services –

(1) Transport of passengers by general class: Rs. 15,00,000;

(2) Transport of passengers by sleeper class: Rs. 10,00,000;
(3) Transport of passengers by 1st Class air-conditioned coach:
Rs. 5,00,00,000;
(4) Transport of passengers by 2 tiers air-conditioned coach:
Rs. 20,00,00,000;
(5) Transport of passengers by 3-tier air-conditioned coach:
Rs. 30,00,00,000;
Compute value of taxable supplies and GST liability.
Applicable GST rate is 5%.

4) Discuss whether GST is leviable in respect of transportation services

provided by Jayawati Ram Goods Transport Agency in each of the
following independent cases:
Customer Nature of service provided Amount
charged
A Transportation of milk 22,00,000
B Transportation of books on a consignment 1,30,000
transported in a single goods carriage
C Transportation of chairs for a single 600
consignee in the goods carriage

Jayawati Goods Transport Agency registered person under GST Law.

Opted to pay CGST 6% and SGST @6%.
1) Compute value of taxable supply of services of Air Speed Airlines
located in Chennai for transportation of passengers by air from the
following data relating to sums received exclusive of GST –
(1) Passengers embarking at Arunachal Pradesh: Rs.5 lakhs;
(2) Amount for journey terminated at Assam: Rs. 4 lakhs;
(3) Amount charged from passenger for flights starting from USA to
Chennai: Rs. 250 lakhs;
(4) Amount charged from passengers flying from Chennai to Sydney
(Business class): Rs. 540 lakhs (including passenger taxes levied by
government and shown separately on ticket: Rs. 100 lakhs).
All passengers booked ticket from Delhi Office of Air Speed Airlines.
(5) Passengers embarking from Chennai to Coimbatore (Economic class):
Rs. 4 lakhs.
Passengers booked tickets from Chennai office of Air Speed Airlines.
Applicable rate of GST 5% and 12%. Find the IGST, CGST & SGST if
any.

2) Compute the GST liability of Mr. Zed, an air travel agent, for the
quarter ended Dec. 31, 2017 using the following details:
Particular Amount
Basic air fare collected for domestic booking of tickets 50,00,000
Basic air fare collected for international booking of tickets 80,00,000
Commission received from the airlines on the sale of 4,50,000
domestic and international tickets
Year ending bonus received from airlines 50,000

In the above case, would the GST liability of Mr. Zed be reduced if he opts
for the special provision for payment of GST as per Rule 32(3) of the CGST
Rules, 2017. The applicable rate of GST 18%.
M/s X Ltd. being a manufacturer of laptops has four factories in Chennai,
Salem, Coimbatore and Madurai.
Place P.Y. Turnover in lakhs (Including
Taxes @ 18%)
Chennai 57.91
Salem 12.00
Coimbatore 8.00
Madurai 10.00
Chennai II 23.60
Total 111.51

Is M/s X Ltd eligible for composition levy in the current year?

Ananda Trust, an entity registered under section 12AA of the Income-tax

Act, 1961, has furnished you the following details with respect to the
activities undertaken by it. You are required to compute its tax liability
from the information given below:
Particulars Amounts
Amount received for the Yoga camps organized for 4,83,000
elderly people
Payment made for the services received from a 5,50,000
service provider located in US, for the purposes of
providing ‘charitable activities’
Amount received for counselling of mentally 10,50,000
disabled persons
Amount received for renting of commercial 1,50,000
property owned by the trust
Amount received for activities relating to 12,35,000
preservation of forests and wildlife

Applicable CGST 9% and SGST 9% have been charged separately

wherever applicable. Ananda Trust is not eligible for composition levy.
Sri Durga Charitable Trust registered under section 12AA of the Income
Tax Act and also registered person under GST Law.
Provided the following services in the month of October.
(1) Services by way of training or coaching in recreational activities
relating to sports for Rs. 4,00,000/-.
(2) Fee from organizing yoga camps or other fitness camps for Rs.
5,00,500/-
(3) Organizes fitness camps in reiki, aerobics, etc., and receive donation
from participants Rs.2,25,000/-.
(4) Services of public libraries by way of lending of books, publications or
any other knowledge-enhancing content or material for Rs. 20,000
Assume applicable rate of GST for taxable supplies @18%.