Chapter 5 levy and collection of GST

GST means a tax on supply of goods or services or

both except taxes on supply of alcoholic liquor for
human consumption.
It is clear that alcohol for human consumption is kept
out of GST by way of excluding the same from the
definition of GST in constitution.
Commodities kept outside the purview of GST
Two types
• Permanent exclusion
• Temporary exclusion
Permanent exclusion:- the commodities which is kept out
of GST forever, unless some constitutional amendment
is made.
E.g. Alcohol for human consumption
Temporary exclusion:- five petroleum products have
temporarily been kept out of GST and GST Council shall
decide the date from which these shall be included in
GST.
e.g. Petroleum crude, high speed diesel, motor spirit,
How to decide the type of tax which is to be levied
Depend upon the nature of supply, inter state
supplies will be liable to IGST and intra-state
supplies will be liable to CGST and SGST (or UTGST).
INTER-STATE SUPPLY
I. Two different states or
II. Two different union territories or
III. A state and a union territory
The inter state supply shall be liable to IGST.
Intra state supply
CGST and SGST/UTGST are levied on intra-state
supplies.
Exceptions
IGST Act the foll. Supply of goods shall not be
treated as Intra-state supply.
i. Supply of goods to or by a special economic zone
developer or a special economic zone unit.
ii. Goods imported into the territory of India till they
cross the customs frontiers of India; or
iii. Supplies made to a tourist referred in section 15
(of IGST)
Ill. 5.1 Manish, a supplier of goods, pays GST under
regular scheme and is not eligible for any threshold
exemption. He has made foll. Outward taxable
supplies in the tax period.
Intra-state supply of goods: 8lakh
Inter-state supply of goods: 3lakh
If the given amounts are exclusive of taxes & rates of
CGST,SGST and IGST are 9%, 9% and 18%
respectively, compute GST payable by Mr. Manish
on outward supplies.
ILL 5.2 Zohra emporium, Mumbai has issued foll.
Invoices:
Particulars Value of supply

A Gupta fancy store, 1,80,000

Ahmadabad
B Rani emporium, Pune 2,50,000
c Kamal enterprises, Delhi 3,00,000

The tax rates were 9% CGST, 9% SGST/UTGST &

18% IGST. Calculate tax payable on outward
supplies of Zohra emporium, if no ITC is
GST on Export
The export has been treated as zero rated supply. It
means no IGST is payable. In case of export, ITC
available will be adjusted against GST on outward
supplies.
Zero rated:- under the GST regime, the export of
goods/services is treated as zero-rated supplies.
Accordingly, while no tax would be payable on such
supplies, the exporter will be eligible to claim the
corresponding ITC. The exporter may utilize such credits
for discharge of other output taxes or alternatively, the
exporter may claim a refund of these taxes.
Zero rated supply also includes supply of goods and /or
services to a special economic zone developer or a
Ill 5.3 Rama industries manufactures 1,500 Nos. Of a
product having assessable value @ 900 per piece.
Rama industries sold 1100 pieces in domestic tariff
area (DTA) and balance piece were exported. If the
rate of SGST & CGST payable is 10% each, calculate
CGST, SGST and IGST on outward supplies.
SOL. GST on 400 pieces exported being zero rated
supply, the GST payable is NIL
In respect of supply of 1100 pieces in DTA
Total assessable value = 1100 units @ 900 = 9,90,000
CGST on outward supplies = 9,90,000 @ 10% = 99,000
SGST on outward supplies = 9,90,000 @ 10% = 99,000
Note:- the amount of GST payable may be less than
Export of goods and services
1. In case of goods:- inter state treatment, IGST is not
applicable.
2. In case of services:- certain conditions is required
in order to qualify as export of services like the
nature of currency in which the payment is
required to be made, location of the exporter, etc.
The export of goods does not require fulfilment of
any such condition.
3. Zero-rated :- the export of goods/services is
treated as zero-rated supplies.
GST ON IMPORTS
1. No CGST AND SGST/UTGST are payable
2. IGST shall be levied and collected on imports of
goods of the customs tariff act, 1975
3. GST Compensation cess will also be levied as per
customs act.
4. Place of supply:- supply of goods imported into
India shall be the location of the importer.
5. ITC:- the ITC of the integrated tax paid at the time
of import shall be available to the importer and
the same can be utilised by him as ITC for payment
of taxes on his outward supplies.
Who shall be liable to pay GST
1. Supplier:- the tax would be payable by the supplier of
goods and services. This levy of tax in the hands of
supplier is called as forward charge mechanism.
2. Recipient:- if goods/services are received by registered
dealer from unregistered dealer, then also the recipient
is liable to pay tax. When the levy of tax is in the hands
of recipient, it is termed as Reverse charge Mechanism.
3. Electronic commerce operator:- it is also called service
provided by aggregators. Where any supply of services
is affected through e-commerce operators, the law
provides that the government may on
recommendation of the council notify that the e-
commerce operator will be liable to discharge the tax
Levy on E-Commerce Operators (ECO) in respect of Notified
Services only
It means any person who owns, operates or manages digital
or electronic facility or platform for electronic commerce.
e.g. Flipkart, uber, makemy-trip, display products as well as
services which are actually supplied by some other person
to the consumer, on their electronic portal. The consumers
buy such goods/services through these portals. On placing
the order for a particular product/service, the actual
supplier supplies the selected product/service to the
consumer. The price/consideration for the product/service
is collected by the ECO from the consumer and passed on
to the actual supplier after the deduction of commission
by the ECO.
CATEGORIES OF ECO Services notified by Government
9(5) (HAT)
a) Services by way of transportation of passengers by
a radio-taxi, motorcab, maxicab and motor cycle.
b) Services by way of providing accommodation in
hotels, inns, guest houses, clubs, or other
commercial places meant for residential or lodging
purposes, except where the person supplying such
service through ECO is liable for registration of the
CGST Act.
c) Services by way of house-keeping such as plumbing,
carpentering, etc; except where the person
supplying through ECO is liable for registration.
Applicability of provisions not imp
All the provisions of the CGST Act shall apply to ECO
as if he is the supplier liable for paying the tax in
relation to the supply of services.
Term Meaning
Radio-taxi A taxi including a radio cab, be whatever name called,
which is in two-way radio communication with a central
control office and is enabled for tracking GPS and GPRS
Maxi cab Any motor vehicle constructed or adapted to carry more
than 6 passengers, but not more than 12 passengers,
excluding the driver, for hire or reward.
Motor cab Any motor vehicle constructed or adapted to carry not
more than 6 passengers excluding the driver for hire or
reward
Motor car Any motor vehicle other than a transport vehicle, omnibus,
road-roller, tractor, motor cycle or invalid-carriage.
Persons liable to pay GST / taxability of ECO for
specified services.
Basis Persons liable to pay GST
1. If the ECO is located in ECO
taxable territory.
2. If the ECO does not have Person representing the Eco
physical presence in
taxable territory.
3. If the ECO has neither the Person liable to pay tax is
physical presence nor any the person appointed by
representative in the the ECO for the purpose of
taxable territory. paying the tax.
Composition scheme in GST section 10 (I.M.P.)
What is composition levy & benefits?
Section 10
Turnover limit for C.S.
Rates for C.S.
Meaning and benefits:-
 This scheme is for small taxpayers. (T/0 low )
 It is voluntary and optional scheme.
 Small amount of tax rates have been set for small
businessmen.
 To bring simplicity and reduce compliance cost.
 Quarterly returns and payment of taxes @lower
rates, annual return file.
What is Composition Scheme?
Eligible tax payers to pay tax at fixed rate of turnover.

• Manufacturer
• Traders
• Restaurant service
• Other service providers
Composition scheme in GST section 10
Purpose or Need ?
Composition scheme under the law is for small
businesses. This is to bring relief to small
businesses so that they need not be burdened with
the compliance provisions under the law. Thus, an
option has been provided where they can opt to
pay a fixed percentage of turnover as fees in lieu of
tax and be relieved from the detailed compliance
of the provisions of law. Composition levy would be
generally opted by persons who are
supplying goods & services or both to the end
consumer.
Optional scheme
The composition scheme is optional and the eligible
person, who has opted the scheme, can pay GST at
a prescribed % (which is very nominal) of his
turnover every quarter, instead pay tax at normal
rate.
Tax payable under composition scheme:
With a view to remove any international ambiguity
and stipulate that the composition taxpayers shall
pay tax as a % of their turnover instead of the tax
payable on the invoice value of the transactions.
This section is applicable to regular taxpayers.
Sub section Provisions
1 Turnover limits and rates
2 Condition
3 Non eligible persons
4 Restrictions
5 Penalties
Important note:
1. A registered person who has opted for
composition levy is not permitted to collect GST.
2. A Composition scheme person cannot avail the
benefits of ITC
3. Under the composition levy, quarterly return is
uploaded in form GSTR-4 on or before 18th
succeeding the quarter.
Conditions pertaining to composition scheme
4. Turnover limit
5. Persons not eligible as per section 10(2)
6. Conditions & restrictions as per rule 10(5) of CGST
Composition scheme in GST
Turnover limit for Composition levy:-
the scheme is available to those whose aggregate turnover of
preceding financial year does not exceed Rs.1.5 CRORE, will
be eligible to opt for payment of tax under it. However, the
aggregate turnover in the preceding financial year shall be
Rs.75lakhs in case of an eligible person registered under
section 25 of CGST act, in any of the foll. States namely
Arunachal Pradesh, Manipur, Meghalaya, Mizoram,
Nagaland, Sikkim, Tripura and Uttarakhand.
regards turnover limit for composition levy
1. Turnover limit for composition levy for CGST and SGST
purchases is Rs.1.5 crore.
2. Himachal Pradesh, Assam and J&K, the turnover limit will be
1.5 crore.
As per provision 1/4/2019, sec. 10(1)
Business type Turnover goods Turnover services
Norm Special Restrict turnover
al category other than restaurant
states states services
Traders 1.5 Cr. 75 lacks Higher
Manufacturer 1.5 Cr. 75 lacks Can provide services
up to 10% of turnover
Restaurant 1.5 Cr. 75 lacks or 5 lacs
service
Other service 50 lacs
provider/
alternative C.S.
e.g. turnover 40 lack. Service allow only 10% of turnover or
5 lacks.
10% of 40 lack. = 4,00,000 or 5,00,000 = 5,00,000
e.g. Mumbai
Delhi aggregate turnover 1.5 cr.
U.P.
Haryana aggregate turnover = include same PAN
turnover
Mumbai
If Mumbai Delhi
Haryana aggregate
turnover 1.5 cr.
Nagaland U.P.
Delhi 75 LACK Haryana
aggregate turnover limit is 75 lack
E.G.

DELHI RAJASTHAN
TRIPURA KERALA
HARYANA ODISSA
HIMACHAL HARYANA
U.P
e.g. previous financial year
Turnover other than restaurant services other
services
Mumbai 60 lack 10% of T/O or 6 lack 5 lack 6 L
Kanpur 40 lack 5 lack 4 lack 5 lack 5 L

10% OF TURNOVER
OR
5 LACK
WHICHEVER IS HIGHER
Determination of Aggregate Turnover (same
aggregate turnover)
Aggregate turnover of the taxpayer in the
immediately preceding financial year is taken. This
aggregate turnover means the aggregate value of
the foll.
a) All taxable supplies of goods and services
b) The exempted supplies
c) Export of goods/services
d) Inter-state supplies
In relation to Aggregate Turnover, there are 3
important points:- same chapter 3
1. After 1.2.19, the “value of supply” does not
include value of supply of exempt services by way
of extending deposits, loans or advances where
consideration is represented by way of interest or
discount. Therefore, the foll. Inference may be
drawn as regards inclusion of exempted supplies in
aggregate turnover:
a) Any exempted supply of goods to be included
b) As regards exempt supply of services
• Interest on loan or deposit (not included)
• Other services (included)
2. Same PAN:- for aggregate turnover, the supplies
shall be determined for all units/ branches of the
registered person having the same PAN and the
aggregate turnover is computed on all India basis.
3. Exclusions:- the aggregate turnover does not
include the foll.
a. Value of inward supplies on which tax is payable
under reverse charge mechanism.
b. The amount of GST (i.e. IGST, CGST, SGST/UTGST)
Non –Eligible supplies for C.S.
1. Non-GST goods like alcohol and other notified
items.
2. Inter state supply, import of goods or services
3. CTP & NRTP
4. ECO
5. Engaged in manufacturer of ice-cream, pan masala
and Tabaco products.
6. Supplier of services (other than supplies of food
articles) of value not exceeding 10% of T/O in
state/UT in the preceding financial year or
5,00,000 whichever is higher.
C.S. dealers to be allowed to supply services (other than restaurant
and catering services) for up to a value not exceeding 10% of T/O in
the preceding Financial year or 5 lakh whichever is higher.
• 10% of T/O
• 5 lakh
Whichever is higher
e.g. last year T/O 1.2 crore
Current year (intra-state) T/O 50,00,000
Restaurant services 80,00,000
Other services 15,00,000
Total T/O 1,45,00,000
But other services 10% of 145 lakh is 14,50,000
5,00,000
Whichever is higher 14,50,000 specified limit
As the value of expected supply of services is 15 lakh is more than the
specified amount 14,50,000, so this person can’t opt for C.S.
Conditions & Restrictions:- No C.S. will be granted if held in stock
includes inter-state and
Imported purchases

Issue bill of supply © No tax collection

At not issue tax invoice and

(R) No ITC

Words on bills Words on all prominent

CTP-not eligible to collect tax places
On supplies composition taxable
person
Conditions and restrictions for composition levy (REPEAT)
1. He is neither CTP and NRTP
2. The goods held in stock by him have not been
purchased from an unregistered supplier and where
purchased, he pays the tax under reverse charge.
3. He shall pay tax on inward supply of goods and services.
4. He was not engaged in the manufacture of goods.
5. He shall mention the word under composition taxable
person, not eligible to collect tax on supplies at the top
of the bill of supply issued by him.
6. He shall mention the words composition taxable person
on every notice or signboard displayed at a prominent
place at his principal place of business and every
additional place or places of business.
Persons not eligible to opt for composition scheme
a) He is not engaged in the supply of services other
than supplies referred to in clause (b) of paragraph 6
of schedule II.
b) He is not engaged in making any supply of goods
which are not liveable to tax under this Act.
c) He is not engaged in making any inter-state
outward supplies of goods.
d) He is not engaged in making any supply of goods
through an ECO who is required to collect tax at
source under sec.52;
e) He is not a manufacturer of such goods as may be
notified by the government on the
 THESE provisions have been reproduced together
with corresponding details as provided in cross
reference:
a) Supplier of services (other than supplier of food
articles.) of value not exceeding 10% of turnover in
state/UT in the preceding financial year 5 lakh
whichever is higher
b) Supplier of goods which are not taxable under CGST
ACT / SGST ACT / UTGST ACT,
c) Supplier of inter-state outward supplies of goods.
(there is no restriction on composition supplier to
procure goods from inter-state supplies)
d) Person supplying goods through an ECO.
Difference between Normal Dealer and Composition
Dealer (imp)
Normal dealer Composition dealer
Input available Not ITC available
Inter state sales + local sales
Only local sales
High tax rates applicable (5%,
Lower tax rate applicable (1%,
12%, 18%, 28%) 5%)
Any person can opt for normal
Only if turnover criteria
scheme satisfied than only apply for
C.S.
Monthly two returns GSTR 3B They file GSTR 4 and GSTR 9A
and GSTR 1 + One annual Annually and pay tax quarterly
return GSTR 9
Procedure for intimation of opting for C.S.
First time (New) Registration
In the form GST-REG-01 in (Part B) and it will be
effective from the date of registration.
Already registered person opts. For C.S. Then:-
Intimation prior to the commencement of the
financial year for which the said option is exercised
and effective from the beginning of the financial year.
e.g. a want registration under C.S. on 15th September
2021.
Can’t opt for C.S.
Details of stock
Details of stock to be furnished including-
Inward supplies from an unregistered person held on
the day preceding the date from which he opts for
C.S. within 90 days.
e.g. stock held – purchase (reverse charge)
Intimation of opting for composition levy
1. Unregistered person applying for registration:-
given an option to pay tax under composition levy in
part B of the registration form. Intimation shall be
considered only after the grant of registration to
the applicant and his option to pay tax under
composition levy shall be effective from the date
from which registration is effective.
2. Registered person opting for scheme:- shall
electronically file intimation in prescribed form on
the common portal, prior to the commencement of
the financial year for which said option is exercised.
No fresh declaration every year
Conditions & Restrictions:-
e.g. if 2019-20 turnover 1.3 crore, state M.P.
Financial year 2020-21, on 15.10.20 turnover reach
1.6 crore. Than automatically shift to normal scheme.
e.g. T/O 10,00,000 < 1.5.CRORE
Opt for C.S.
Manufacturer 1% 10,000
Under normal scheme suppose tax rate is 18%
Than tax liability is 1,80,000
1,70,000
Ill 5.9 discuss with reasons whether the foll. Persons are
eligible to opt for Composition levy if all the cases are
independent.
1. Mr. Anjaan wants to sell taxable goods in an exhibition
organized for a week in Delhi. He does not have fixed
place of business in Delhi and is participating in the
exhibition for the first time only.
2. Mr. Banarsi Dass is the business of tobacco products.
3. Mr. Bean wants to opt for composition scheme with effect
from 8th July, 2021. The stock held on this date consists of
goods purchased in the course of intra-state trade.
4. Mr. Vishal runs a restaurant which supplies food articles
at second floor under the brand “Raffles” in Karol Bagh,
Delhi. He also deals in garment in a shop in the same
building on ground floor.
What are specified GST Rates under Composition
Scheme
A registered person, who has opted for composition
scheme, cannot collect GST from his customers. He
will have to pay GST out of his own pocket-
Category of registered person Rate of tax (as a % of turnover)
Manufacturer (other than 1% ((i.e. CGST: 0.5% + SGST: 0.5%)
manufacturers of ice-cream, pan- Of the turnover in the state / UT
masala, tobacco products, etc.) (taxable /exempt) (1% both)
Restaurant services 5% (i.e. CGST: 2.5% + SGST: 2.5%)
Of the turnover in the state / UT
(taxable /exempt)
Traders or any other supplier 1% (i.e. CGST: 0.5% + SGST: 0.5%)
eligible for composition levy Of taxable supplies in the state
/turnover in the union territory
Ill. 5.10 ABC Ltd. Is in the business of computer monitors
(20 inches), digital cameras, recorders and projectors.
The 28% GST rate is applicable on these items. The co.
also manufactures agricultural implements like spades,
forks, axes etc. Which are exempt from GST. The foll. Is
Particulars Value of supply GST Rate%
a
theComputer
turnover of the co. During April21,00,000
monitors
to June 2020.28
b Digital camera 11,00,000 28
c Projector 7,00,000 28
d Agricultural implement 9,00,000 Nil
total 48,00,000

The co. Fulfils all the conditions required for adoption of

composition levy scheme . Calculate the total tax
liability under composition scheme if the co. ABC Ltd. Is
(a) manufacturer of these items (b) a trader
a For manufacturer
b For restaurant supplier
c For traders or other eligible
supplier
As a % of total turnover
(aggregate of exempted or
taxable)
As a % of total turnover
(aggregate of exempted or
taxable)
As a % of total turnover of
taxable supplies of goods and
services.
(aggregate of exempted or
taxable)
w.e.f. 1.1.18, turnover includes
only turnover of taxable
supplies.
w.e.f 1.2.19, the taxable
supplies of services are also
included
Ill 5.11 KRVV Enterprises has opted for composition
scheme in the financial year 2021-22. its aggregate
turnover in financial year 2020-21 is 70 lakhs. In
financial year 2021-22, the entity desires to supply
services (other than restaurant services) also but in
such a manner so that it may continue to remain
eligible for composition scheme. What is the
maximum value of services that can be supplied by
the firm?
10% 70,00,000 = 7,00,000
5,00,000
HIGHER VALUE CONSIDER = 7,00,000
Ill 5.12 VIVA Enterprises is a trading concern an has
opted for C.S. 2021-22. it furnishes the following
information for the quarter ending 30th June 2021.
a Intra-state supply of taxable goods 16,00,000
b Intra –state supply of exempted goods 12,00,000
c TOTAL 28,00,000

GST liability ?
Ill 5.13 examine the foll. Cases, keeping in view the
latest provisions of GST law relating composition
scheme.
a. Mr. X is a manufacturer of ice-cream and pan
masala in state of Maharashtra. His turnover for
the year does not exceed 1 crore. He wants to
register for composition scheme. Is he eligible for
it.
b. Mr. Y of Gujarat opts for composition scheme
during a financial year 2021-22. but on October
10,2020 his turnover crosses 1.5 crore. Can he
continue under composition scheme?
(c) Z limited has 2 branches-branch L in Delhi (having
same PAN). Branch k opts for normal scheme. Z ltd.
Wants to opt for composition scheme in case of
branch L. Is it possible?
Ill 5.14 Mr. Sanjay is a consultant and provides
consultancy services in Mumbai. Besides, he has a
ready-made garment showroom in Mumbai
registered in same PAN. The turnover of the
showroom is 80 lakh and receipt of consultancy unit
is 14 lakh in the preceding financial year 2021-22.
you are required to answer the foll.
a. What is the eligibility turnover limit for
composition scheme w.e.f 1.4.2020?
b) In financial year 2021-22. Mr. Sanjay decides to
discontinue providing consultancy. He wants to opt
composition scheme w.e.f. 1.4.2021. Is he eligible
for that?
c) How your answer will change, if in (b) above, Mr.
Sanjay decides to continue consultancy also? The
expected consultancy receipt in FY 2021-22 is
9 lakh.

Sol. 10% of 94 lakh = 9,40,000 or higher

5,00,000
Expected supply of service is 9,00,000. yes he can opt
for composition scheme.
Ill 5.15 KMBP LLP had opt for payment of tax under
composition scheme during 2020-21. Its turnover
during 2019-20 was as follows:
Particulars of supply Value of supply Rate of GST
a Supply of manufactured goods 20,00,000 18%
b Supply of trade goods 10,00,000 12%
c Supply of manufactured goods 5,00,000 NIL

Calculate the total tax liability under composition

scheme, if the firm fulfils all conditions for adoption
of composition levy.
Ill 5.16 Mr. Jethalal is a registered taxpayer under
composition scheme. The aggregate turnover in
financial year 2021-22 was 90,00,000. During 2022-
23, he intends to supply services also, keeping in
view the second provision to section 10(1). What is
the maximum amount up to which he can supply
services, maintain the status of composition dealer.

9,00,0000 @10% = 9,00,000

5,00,000
HIGHER 9,00,000
VALIDITY OF COMPOSITION LEVY
1. When conditions are satisfied:- remain valid so long as
he satisfies all the conditions mentioned in the said sec.
And these rules.
2. No fresh declaration:- the fresh intimation, every year,
is not required.
3. Turnover exceeds the limit:- the option to pay tax
under composition scheme lapses from the day on
which his aggregate turnover during the financial year
exceeds the specified limit. The foll. Are the relevant
points:-
a) Intimation of withdrawal:- such registered person is
required to file intimation for withdrawal from the
scheme in prescribed form within 7 days of the
b) Tax as per normal taxation:- such person is
required to pay normal tax under sec.9(1) from the
day he ceases to satisfy any of the conditions
prescribed for composition levy. He shall issue tax
invoice for every taxable supply made thereafter.
c) Availability if input tax credit (ITC):- such person
shall be allowed to avail the input tax credit in
respect of the stock of inputs and inputs contained
in semi-finished goods held in stock by him and on
capital goods held by him on the date of withdrawal
and furnish a statement, within 30 days of
withdrawal of the option, containing the details of
such stock held in prescribed form on the common
Effective date of registration
In case of fresh registration:- the composition scheme may
be opted at the time of making application for fresh
registration under GST. Such option can be exercised in
part B form of FORM GST REG-01. This will be considered
as intimation to pay tax under the composition scheme.
A registered person opting for composition scheme:- if a
person has already taken registration under normal levy
provisions of GST and now he desires to opt for
compositions scheme, then it is possible subject to
conditions and restrictions mentioned in as per rule 5 of
CGST Rule. The eligible registered person can do so
electronically using the form GST CMP-02 . This option can
be exercised only from the beginning of the financial year.
Q .9 Paridhan Bros. Delhi has issued foll. Invoices:
Particulars Value of supply
a Padamavati store, Delhi 1,00,000
b Oswal creations, Mumbai 2,00,000
c BIBA fashions, Pune 3,00,000
d Bulldog stores, Chandigarh 5,00,000

The tax rates were 9% CGST, 9% SGST & IGST 18%. Calculate tax
liability . If no ITC.
Q .10 KMB LTD. Manufactures 2,000 Nos. Of a product having
assessable value @800 per piece. KMB ltd. Sold 500 pieces in
domestic tariff area and balance 1,500 pieces were exported.
If the rate of SGST & CGST payable is 14% each, calculate GST
on outward supplies of the foll:
a. Supply of 500 pieces in DTA
b. Export of 1,500 pieces.
Q.11 kamal associates, a LLP had opted for payment
of tax under composition scheme during 2020-21 its
turnover during 2020-21 was as follows:
PARTICULARS Value of supply Rate of GST
Supply of manufactured goods 5,00,000 12%
Supply of traded goods 2,00,000 18%
Supply of manufactured goods 3,00,000 Nil
Supply of traded goods 1,00,000 Nil

Calculate the total tax liability on manufactured goods

and traded goods under composition scheme, if the
firm fulfils all conditions for adoption of
composition levy.
Q. 12 Mr. Popatlal of Mumbai having aggregate
turnover of 70 lakh in financial year 2019-20 has
opted for composition scheme. He reported the foll.
Information for financial year.
Particulars of supply Value of supply Rate of GST
Supply of traded goods 2,00,000 Nil
Supply of traded goods 7,00,000 12%
Supply of manufactured goods 5,00,000 12%
Supply of manufactured goods 3,00,000 Nil
Supply of services 6,00,000 12%

Since, Popatlal is also engaged in providing services,

do you think composition scheme is still available.