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 INDIRECT TAX LAWS 30% QP
Time – 1.30 Hrs. Marks – 50

MCQ’s (1 Mark Each) (10 Marks)

1) The time-limit for issuance of order of best judgment assessment under CGST
Act, 2017 is:

(a) 5 years from the date specified for furnishing of the annual return for the
financial year to which the tax not paid relates.
(b) 4 years from the date specified for furnishing of the annual return for the
financial year to which the tax not paid relates.
(c) 3 years from the date specified for furnishing of the annual return for the
financial year to which the tax not paid relates.
(d) None of the above

2) A taxable person has made the following supplies in January, 2018 – Sales
within the State – Rs. 2,00,000.

Exports out of India– Rs. 60,000.

Supplies to SEZ located within the State – Rs. 40,000.

He does not intend to clear goods under a Letter of Undertaking (LUT) or bond.
The input tax credit available to him during January, 2018 – IGST – Nil. CGST –
Rs.10,000. SGST – Rs. 20,000.

There is no opening balance in his electronic cash ledger or electronic credit

ledger. Tax rates are: SGST – 9%, CGST – 9%, and IGST – 18%. How much amount

is payable by him in cash?

(a) CGST – Rs. 8,000 SGST – Nil

(b) CGST – Rs. 11,600 SGST – Rs. 1,600
(c) CGST – Rs. 8,000, SGST – Nil, IGST – Rs. 5,200
(d) CGST – Rs. 8,000 SGST – Nil, IGST – Rs. 16,000

3) M/s Raman Plastics is a manufacturer of plastic toys. It is registered under

GST in Shimla, Himachal Pradesh. It furnishes the return on monthly basis. It
procures its raw materials from Punjab. During the month of April 2021, it
purchased material of RS. 35.00 lakh and paid IGST thereon amounting to RS.
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 the month of April 2021. The returns for the month
of April 2021 were duly filed in time, i.e. within the due date of 20th May,
2021. The last date upto which the taxpayer can claim refund of input tax
credit on account of inverted duty structure is:

(a) 20th April, 2023

(b) 20th May, 2023
(c) 31st March, 2024
(d) 20th April, 2022

4) XY, Bangalore, Karnataka furnishes following information:

1. 10 MT of inputs stock transferred to branch located in Chennai, Tamil

Nadu on 10th April, 20XX. Transfer value of the inputs shown in
the invoice is Rs. 10,000.
2. 5 MT of inputs supplied to customer located in Chennai at Rs.
12,500on 10th April, 20XX.
3. Cost of production of 1 MT of input is Rs. 750.
4. Chennai branch is eligible for full input tax credit.

The value of the inputs stock transferred to Chennai Branch is :

(a) Rs. 10,000

(b) Rs. 25,000
(c) Rs. 8,250
(d) Rs. 12,500

5) Which of the following activity is liable to GST?

1. Supply of food by a hospital to patients (not admitted) or their attendants or

visitors
2. Transportation of passengers by non-air-conditioned railways
3. Services by a brand ambassador by way of folk-dance
performance where consideration charged is RS. 1,40,000
4. Transportation of agriculture produce by air from one place to another place in
India
5. Services by way of loading, unloading, packing, storage or warehousing of rice
6. Service provided by GTA where consideration charged for transportation of
goods for a single carriage is RS. 900 Choose the most appropriate option.

(a) (i), (v), (vi)

(b) (iii), (iv), (v)
(c) (i), (iii),(iv)
(d) (iv), (v)

6) 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 Mumbai, Maharashtra, for its hotel to be
constructed on land situated in Dubai. Determine the place of supply of
architectural services provided by M/s Buildwell Engineering Consultants to
 Taj India Ltd.:

(a) Gurugram, Haryana

(b) Mumbai, Maharashtra
(c) Dubai
(d) Either Maharashtra or Dubai, at the option of the recipient

7) M/s Fair Engineering Consultants, located and registered under GST in

Gurugram, Haryana, provided architectural services to Mahal India Ltd.,
located and registered under GST in Mumbai, Maharashtra, for its hotel to be
constructed on land situated in Dubai.
Determine the place of supply of architectural services provided by M/s Fair
Engineering Consultants to Mahal India Ltd.

(a) Gurugram, Haryana

(b) Mumbai, Maharashtra
(c) Dubai
(d) Either Maharashtra or Dubai, at the option of the recipient

8) Korelal Printon (P) Ltd., a registered person under GST in the State of Jammu
& Kashmir, is engaged in the business of offset printing and is providing
services to various book publishers. A publisher situated in the State of
Himachal Pradesh, a registered person under GST, sent content of the books
to be printed by Korelal Printon (P) Ltd. in PDF format. The publisher also sent
paper worth RS. 4.00 lakh (excluding GST) to the printer, free of cost, for the
purposes of printing its books on 10th February, as per the agreement
between them. Korelal Printon (P) Ltd. raised an invoice of RS. 1.50 lakh
(excluding GST) against printing of books and returned the printed books
through challan to the publisher on 20th August.

The Proper Officer intercepted the vehicle and claimed that Korelal Printon
(P) Ltd. should have sent the invoice of RS. 5.50 lakh, i.e. including the value
of free of cost paper supplied by the publisher. You may suitably advice which
one of the following is the correct option-

(a) The value of supply of paper for job work is to be included in the invoice in
terms of section 15 of the CGST Act, 2017.
(b) The goods sent for job work i.e. paper sent for printing is a composite supply.
(c) Korelal Printon (P)Ltd. has entered into an agreement of printing books.
Therefore, he is liable to pay tax on the gross value of RS. 5.50 lakh.
(d) Korelal Printon (P) Ltd. has entered into an agreement of printing books.
Therefore, he is liable to pay tax on the net value of RS. 1.50 lakh.

9) Under which of the following situations, input tax credit will be available
under GST law?

(a) Cars purchased by a manufacturing company for official use of its employees.
(b) Aircraft purchased by a manufacturing company for official use of its CEO.
(c) General insurance taken on a car used by employees of a manufacturing
company for official purposes.
(d) Maintenance & repair services availed by a company for a truck used for
 transporting its finished goods.

10) Which of the following statements is true regarding warehousing under GST (Goods
and Services Tax)?

(a) Goods stored in a warehouse are considered as supplied and subject to GST at
the time of storage.
(b) Warehousing transactions are exempt from GST as they involve the temporary
storage of goods.
(c) GST is applicable on the supply of goods from a warehouse, but input tax credit
is not available.
(d) Warehousing is not covered under the GST framework; it falls under the purview of
state taxes.

Q. 1) Sudama Associates, a registered supplier, disposes the computers owned by the

business without consideration and it has not claimed input tax credit on such
computers.

Examine whether the disposal of computers by Sudama Associates qualifies as

deemed supply under Schedule I of the CGST Act, 2017.
(2 Marks)

Q. 2) Vividh Pvt. Ltd. is a supplier of goods and services at Bangalore, registered in the
State of Karnataka, having turnover of Rs. 200 lakh in the last financial year. It
has furnished the following information for the month of June.

Amount (Rs.)
Particulars
excluding GST

Services provided by way of a labour

contract f or repairing a single
residential unit otherwise than as a 1,30,000
part of residential complex

Fee received from students of a

competitive exam training academy
5,40,000
run by Vividh Pvt. Ltd.
4 buses each with a seating capacity of
72 passengers given on hire to State
6,00,000
Transport Undertaking

Rent paid to Local Municipal

Corporation for p remises taken on
2,50,000
rent for competitive exam training
academy

Goods transport services received from

GTA, ta x is payable on such services
1,80,000
@ 12%

Compute gross GST liability (ignoring ITC provisions) of Vividh Pvt. Ltd. for the month of
June assuming that the above amounts are exclusive of GST and rate of GST, wherever
applicable, is 18% unless otherwise mentioned.
(5 Marks)

Q. 3) Determine whether GST is payable in respect of each of the following independent

services provided by the registered persons: (1) Fees charged from office staff for in-
house personality development course conducted by Mungerilal College providing
education as part of a curriculum for obtaining a qualification recognised by Indian
law - Rs. 10,000. (2) Bus fees collected from students by Rosemary College providing
education as part of a curriculum for obtaining a qualification recognised by Indian
law - Rs. 2,500 per month. (3) Housekeeping service provided by M/s. Clean Well to
Himavarsha Montessori school, a play school, for cleaning its playground and
classrooms - Rs. 25,000 per month. (4) Info link supplied ‘Tracing Alphabets’, an
online educational journal, to students of UKG class of Sydney Montessori School -
Rs. 2,000.
(5 Marks)

Q. 4) Jumbo Sales Pvt. Ltd., a supplier of readymade garments, announced ‘Buy One get
Two free’ offer on Men’s T-Shirts on Diwali to boost its sales.

You are required to advise the company on the availability of ITC in respect of inward
supplies used in relation to such supply.
(5 Marks)

Q. 5) Essel Groups has started making taxable supplies. You are required to advice it
about the accounts and records required to be maintained by it as required under
section 35(1).
(5 Marks)
Q. 6) M/s Neptune & Co. is registered under GST in the state of Maharashtra. They have
made zero- rated supply of goods worth ` 84,50,000 on payment of IGST for RS.
10,14,000 during the month of May. The refund application under section 54 for the
above supply has been rejected by the proper officer.

Mr. A, taxation manager of the firm, has sought for re crediting the Electronic Credit
Ledger as per the provisions of rule 86 for the above rejection. Examine the scenario
and offer your comments.
(5 Marks)

Q. 7) Is an annual return under section 44 and a final return one and the same? Explain.
(3 Marks)

Q. 8) Write a brief note on Summary Assessment in certain special cases as per section 64
of the CGST Act, 2017.
(5 Marks)

Q. 9) Mohan Enterprises is entitled for exemption from tax under GST law. However, it
collected tax from its buyers worth ` 50,000 in the month of August. It has not
deposited the said amount collected as GST with the Government. You are required
to brief to Mohan Enterprises the consequences of collecting tax, but not depositing
the same with Government as provided under section 76.
(5 Marks)
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Foundation:  30%  70%  100A  100B
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