Taxation-IV (Indirect Taxes-II) PDF

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EF 51 B9 99 13 CE 7E CA C9 04 31 85
EF 251 B9 899 113 CE 47E CA C9 504 631 685 EE
8 1 4 5 6 6 F
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25 B9 99 1 CE 7 CA C9 04 3 68 EE 2 1B 89
1 3 E 1 5 5
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8 4 5 6 5 F 9 9 E E
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10)
9)
8)
7)
6)
5)
4)
3)
2)
1)
59162
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91 3 4 E A 95 46 16 5 F 5 9 99 13 E 7E A 9 04
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13 E4 7E A 95 04 31 85 EF 25 B9 99 11 CE 47 CA C9 04 63 68
5.
4.
3.
2.
1.
CE 7E CA C9 04 63 68 EE 2 1B 89 11 3C 47 EC C 50 63 16 5E
47 CA C9 50 63 168 5EE F2 51B 98 91 3C E4 EC AC 950 46 16 85E EF
EC C 50 46 16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25
AC 95 46 316 85E EF 251 B9 99 113 CE 7E CA C9 04 31 685 EE 25 1B9
95 046 316 85E EF 251 B9 899 113 CE 47E CA C9 504 631 685 EE F25 1B 89
04 31 85 E 25 B 89 11 CE 47 CA C9 50 63 68 EE F2 1B 98 91
c) 18%
a) 2.5%
63 68 EE F2 1B 98 91 3C 4 EC C 50 46 16 5E F 51 98 99 13
c) IGST
c) IGST
a) Value
a) SGST
a) CGST
16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25 B9 99 11 CE
85 EF 25 B9 99 11 CE 7E CA C9 04 31 68 EE 2 1B 89 11 3C 47
c) Rule 48
a) Rule 46
EE 25 1B 89 11 3C 47 C C 50 63 68 5E F2 51 98 91 3C E4 EC
c) Turnover
c) State code
F2 1B 98 91 3C E4 EC AC 950 46 16 5E EF 51 B98 99 13 E4 7E A
c) Tax on tax
a) Entity code
51 98 991 13 E4 7E A 95 46 31 85 EF 25 B9 99 113 CE 7E CA C9
B9 99 13 CE 7E CA C9 04 31 68 EE 25 1B 89 11 C 47 C C 50
89 11 CE 47 C C 50 63 68 5EE F2 1B 98 91 3C E4 EC AC 95 46 a) Regressive tax
91 3C 4 EC AC 95 46 16 5E F 51 98 99 13 E 7E A 95 04 31
a) Receipt voucher
13 E4 7E A 95 04 31 85 EF 25 B9 99 11 CE 47 CA C9 04 63 68
c) Payment voucher
CE 7E CA C9 04 63 68 EE 2 1B 89 11 3C 47 EC C 50 63 16 5E
a) Dispatch of goods
c) Removal of goods
EC C 50 46 16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25
95 046 316 85E EF 251 B9 899 113 CE 47E CA C9 504 631 685 EE F25 1B 89
Indirect Tax is a _________.
04 31 85 E 25 B 89 11 CE 47 CA C9 50 63 68 EE F2 1B 98 91
a) IGST on import of goods

63 68 EE F2 1B 98 91 3C 4 EC C 50 46 16 5E F 51 98 99 13
16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25 B9 99 11 CE
85 EF 25 B9 99 11 CE 7E CA C9 04 31 68 EE 2 1B 89 11 3C 47
Question No. 1 is compulsory.
EE 25 1B 89 11 3C 47 C C 50 63 68 5E F2 51 98 91 3C E4 EC
Each questions carry 15 marks.
51 98 991 13 E4 7E A 95 46 31 85 EF 25 B9 99 113 CE 7E CA C9
B9 99 13 CE 7E CA C9 04 31 68 EE 25 1B 89 11 C 47 C C 50
Input tax does not include _________ .

89 11 CE 47 C C 50 63 68 5EE F2 1B 98 91 3C E4 EC AC 95 46
91 3C 4 EC AC 95 46 16 5E F 51 98 99 13 E 7E A 95 04 31
Page 1 of 5
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CE 7E CA C9 04 63 68 EE 2 1B 89 11 3C 47 EC C 50 63 16 5E
[ 2½ Hours ]
EC C 50 46 16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25
Content of Tax invoice is given in _________ .

b) 3%
b) Cost
d) 28%
95 046 316 85E EF 251 B9 899 113 CE 47E CA C9 504 631 685 EE F25 1B 89
The first 2 digits of GSTIN represent _________ .

b) SGST
b) CGST
04 31 85 E 25 B 89 11 CE 47 CA C9 50 63 68 EE F2 1B 98 91
63 68 EE F2 1B 98 91 3C 4 EC C 50 46 16 5E F 51 98 99 13
d) UTGST
d) Rule 49
b) Rule 47
16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25 B9 99 11 CE
Question No. 2, 3, 4 and 5 have internal options.
85 EF 25 B9 99 11 CE 7E CA C9 04 31 68 EE 2 1B 89 11 3C 47
1685EEF251B9899113CE47ECAC950463
EE 25 1B 89 11 3C 47 C C 50 63 68 5E F2 51 98 91 3C E4 EC
d) Gross value
b) Country code
_________ at the time of making payment to the supplier.
51 98 991 13 E4 7E A 95 46 31 85 EF 25 B9 99 113 CE 7E CA C9
Specify assumptions, if any while solving the question.
b) Progressive tax
b) Time of supply
B9 99 13 CE 7E CA C9 04 31 68 EE 25 1B 89 11 C 47 C C 50
b) Refund voucher
d) Both (a) and (b)
d) Value added tax
89 11 CE 47 C C 50 63 68 5EE F2 1B 98 91 3C E4 EC AC 95 46
d) Credit/Debit Note
91 3C 4 EC AC 95 46 16 5E F 51 98 99 13 E 7E A 95 04 31
d) Delivery of goods
The liability to pay tax on goods shall arise at the _________ .
b) SGST and UTGST

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d) Checksum character
CE 7E CA C9 04 63 68 EE 2 1B 89 11 3C 47 EC C 50 63 16 5E
Rate of tax on platinum, CGST and SGST together is _________ .
EC C 50 46 16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25
Please check whether you have got the right question paper.
Figures to the right indicate full marks assigned to the question

95 046 316 85E EF 251 B9 899 113 CE 47E CA C9 504 631 685 EE F25 1B 89
Paper / Subject Code: 44806 / Taxation - IV (Indirect Taxes - II)
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_________ is levied on Inter-State supplies of goods or services or both.
63 68 EE F2 1B 98 91 3C 4 EC C 50 46 16 5E F 51 98 99 13
16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25 B9 99 11
_________ of supply is the amount upon which tax is levied and collected.
85 EF 25 B9 99 11 CE 7E CA C9 04 31 68 EE 2 1B 89 11 3C
EE 25 1B 89 11 3C 47 C C 50 63 68 5E F2 51 98 91 3C
F2 1B 98 91 3C E4 EC AC 950 46 16 5E EF 51 B98 99 13 E
c) Tax paid under composition levy d) Tax payable section 9(3) and 9(4)
51 98 991 13 E4 7E A 95 46 31 85 EF 25 B9 99 113 CE
1. A) Rewrite the statement with the correct alternative (Answer any e ight out of te n) :
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89 11 CE 47 C C 50 63 68 5EE F2 1B 98 91 3C E4
91 3C 4 EC AC 95 46 16 5E F 51 98 99 13 E 7E
Input Tax credit of CGST can be first utilized to pay output liability of _________.
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A registered person who is liable to pay tax under section 9 (3) or a (4) shall issue a
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47 CA C9 50 63 168 5EE F2 51B 98 91 3C E4 EC
EC C 50 46 16 5E F 51 98 99 13 E4 7E A
AC 95 46 316 85E EF 251 B9 99 113 CE 7E CA
(08)
[ Total Marks : 75 ]
95 046 316 85E EF 251 B9 899 113 CE 47E CA C

04 31 85 E 25 B 89 11 CE 47 CA C9
63 68 EE F2 1B 98 91 3C 4 EC C
16 5E F 51 98 99 13 E4 7E A 95
85 EF 25 B9 99 11 CE 7E CA C9 0
EE 25 1B 89 11 3C 47 C C 50
F2 1B 98 91 3C E4 EC AC 95 4
85 EEF F25 1B9 9899 911 3CE E47E ECAAC9 9504
E 1 3
5E EF2 251 B98 8991 113 CE4 47E CA C95 5046 6316
EF 51 B9 99 13 CE 7E CA C9 04 31 85
EF 251 B9 899 113 CE 47E CA C9 504 631 685 EE
8 1 4 5 6 6 F
51 98 991 13 E4 7E A 95 46 31 85 EF 25 B9
25 B9 99 1 CE 7 CA C9 04 3 68 EE 2 1B 89
1 3 E 1 5 5
51 B98 8991 113 CE4 47E CA C95 5046 631 685 EEF F25 1B9 9899 9113
B9 99 13 CE 7E CA C9 04 31 68 EE 25 1B 89 11 C
B9 899 113 CE 47E CA C9 504 631 68 5EE F25 1B 989 911 3C E47
8 4 5 6 5 F 9 9 E E
99 13 E 7E A 9 04 31 85 E 25 B9 89 11 CE 47 CA C9
59162
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91 3 4 E A 95 46 16 5 F 5 9 99 13 E 7E A 9 04
13 E4 7E A 95 04 31 85 EF 25 B9 99 11 CE 47 CA C9 04 63 68
CE 7E CA C9 04 63 68 EE 2 1B 89 11 3C 47 EC C 50 63 16 5E
Freight
EC C 50 46 16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25
8. List II
transaction.
and Services Tax.
Inspection
95 046 316 85E EF 251 B9 899 113 CE 47E CA C9 504 631 685 EE F25 1B 89
manufacture.
04 31 85 E 25 B 89 11 CE 47 CA C9 50 63 68 EE F2 1B 98 91
63 68 EE F2 1B 98 91 3C 4 EC C 50 46 16 5E F 51 98 99 13
4. Tax Invoice
16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25 B9 99 11 CE
4. Courier services
Testing charges
85 EF 25 B9 99 11 CE 7E CA C9 04 31 68 EE 2 1B 89 11 3C 47
Loading charges
EE 25 1B 89 11 3C 47 C C 50 63 68 5E F2 51 98 91 3C E4 EC
5. GST REG – 01
Insurance charges
Packaging charges
51 98 991 13 E4 7E A 95 46 31 85 EF 25 B9 99 113 CE 7E CA C9
B9 99 13 CE 7E CA C9 04 31 68 EE 25 1B 89 11 C 47 C C 50
Expenses
89 11 CE 47 C C 50 63 68 5EE F2 1B 98 91 3C E4 EC AC 95 46
1. Reverse charge basis
91 3C 4 EC AC 95 46 16 5E F 51 98 99 13 E 7E A 95 04 31
Column A
13 E4 7E A 95 04 31 85 EF 25 B9 99 11 CE 47 CA C9 04 63 68
CE 7E CA C9 04 63 68 EE 2 1B 89 11 3C 47 EC C 50 63 16 5E
9. Input service distributor
6. Turnover over {10 crores
3. Goods imported into India
EC C 50 46 16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25
7. Supply of registered person
2. Transportation charges of sugar

95 046 316 85E EF 251 B9 899 113 CE 47E CA C9 504 631 685 EE F25 1B 89
6. Coaching of MBA entrance exam

04 31 85 E 25 B 89 11 CE 47 CA C9 50 63 68 EE F2 1B 98 91
1. Commission earned on toll receipts

63 68 EE F2 1B 98 91 3C 4 EC C 50 46 16 5E F 51 98 99 13
10. Location of immovable property
16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25 B9 99 11 CE
2. Quorum of GST Council meeting
Particulars
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EE 25 1B 89 11 3C 47 C C 50 63 68 5E F2 51 98 91 3C E4 EC
51 98 991 13 E4 7E A 95 46 31 85 EF 25 B9 99 113 CE 7E CA C9
OR
B9 99 13 CE 7E CA C9 04 31 68 EE 25 1B 89 11 C 47 C C 50
89 11 CE 47 C C 50 63 68 5EE F2 1B 98 91 3C E4 EC AC 95 46
91 3C 4 EC AC 95 46 16 5E F 51 98 99 13 E 7E A 95 04 31
8. Royalty from permanent transfer of trademark
Page 2 of 5
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{
3. Services of transport of passengers by ropeway
CE 7E CA C9 04 63 68 EE 2 1B 89 11 3C 47 EC C 50 63 16 5E
12. Toll Receipts from Highway of Mumbai to Pune

GST rate for all the supplies may be assumed to be 18%
EC C 50 46 16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25
95 046 316 85E EF 251 B9 899 113 CE 47E CA C9 504 631 685 EE F25 1B 89
15,000
8,000
3,540
5,000
6,250
950
04 31 85 E 25 B 89 11 CE 47 CA C9 50 63 68 EE F2 1B 98 91
63 68 EE F2 1B 98 91 3C 4 EC C 50 46 16 5E F 51 98 99 13
16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25 B9 99 11 CE
c) State list
10. Commission from acting as clearing and forwarding Agent

85 EF 25 B9 99 11 CE 7E CA C9 04 31 68 EE 2 1B 89 11 3C 47
1685EEF251B9899113CE47ECAC950463
EE 25 1B 89 11 3C 47 C C 50 63 68 5E F2 51 98 91 3C E4 EC
1. B) Match the following columns (Answer any seven out of ten) :
5. Transportation charges : Freight collected per trip was {1200
51 98 991 13 E4 7E A 95 46 31 85 EF 25 B9 99 113 CE 7E CA C9
B9 99 13 CE 7E CA C9 04 31 68 EE 25 1B 89 11 C 47 C C 50
89 11 CE 47 C C 50 63 68 5EE F2 1B 98 91 3C E4 EC AC 95 46
7. Commission from acting as commission agent of consumer goods
91 3C 4 EC AC 95 46 16 5E F 51 98 99 13 E 7E A 95 04 31
registered person
13 E4 7E A 95 04 31 85 EF 25 B9 99 11 CE 47 CA C9 04 63 68
g) Digit of HSN code
11. Commission for acting as commission agent of Agricultural produce

CE 7E CA C9 04 63 68 EE 2 1B 89 11 3C 47 EC C 50 63 16 5E
9. Carried out certain process as job work which did not amount to
h) Location of importer
immovable property.
Column B

a) Location of recipient
i) Casual taxable person
EC C 50 46 16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25
b) Compulsory registration
95 046 316 85E EF 251 B9 899 113 CE 47E CA C9 504 631 685 EE F25 1B 89
f) ½ of total no. of members

d) Service directly related to
e) Supply of taxable services
04 31 85 E 25 B 89 11 CE 47 CA C9 50 63 68 EE F2 1B 98 91
63 68 EE F2 1B 98 91 3C 4 EC C 50 46 16 5E F 51 98 99 13
16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25 B9 99 11
85 EF 25 B9 99 11 CE 7E CA C9 04 31 68 EE 2 1B 89 11 3C
{
2. A) Axon Traders entered into a contract with Mr. Xolo for supply of goods worth
EE 25 1B 89 11 3C 47 C C 50 63 68 5E F2 51 98 91 3C
F2 1B 98 91 3C E4 EC AC 950 46 16 5E EF 51 B98 99 13 E
j) Supply by unregistered person to
51 98 991 13 E4 7E A 95 46 31 85 EF 25 B9 99 113 CE
B9 99 13 CE 7E CA C9 04 31 68 EE 25 1B 89 11 C 47
60,000
1,08,000
1,20,000
84,000
24,000
36,000
28,000
72,000
1,44,000
1,32,000
48,000
96,000
89 11 CE 47 C C 50 63 68 5EE F2 1B 98 91 3C E4
Determine the Value of Taxable Supply as per the provisions of section 15 of CGST Act.
91 3C 4 EC AC 95 46 16 5E F 51 98 99 13 E 7E
also included in the contract value. Mr. Xolo following expenses to complete the sale:
13 E4 7E A 95 04 31 85 EF 25 B9 99 11 CE 47
{ 3,00,000. It was agreed that any additional expense incurred to complete the sale will
Mr. Xolo received subsidy of {30,000 from the Bharat Manufacturer’s Association per
and the Goods and Services Tax payable for the month. All amounts given are excluding Goods
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47 CA C9 50 63 168 5EE F2 51B 98 91 3C E4 EC
EC C 50 46 16 5E F 51 98 99 13 E4 7E A
AC 95 46 316 85E EF 251 B9 99 113 CE 7E CA
2. From the following information give to you of Mr. Shyam Compute the Value of Taxable Service (15)
(07)
(08)
95 046 316 85E EF 251 B9 899 113 CE 47E CA C
04 31 85 E 25 B 89 11 CE 47 CA C9
63 68 EE F2 1B 98 91 3C 4 EC C
16 5E F 51 98 99 13 E4 7E A 95
85 EF 25 B9 99 11 CE 7E CA C9 0
EE 25 1B 89 11 3C 47 C C 50
F2 1B 98 91 3C E4 EC AC 95 4
85 EEF F25 1B9 9899 911 3CE E47E ECAAC9 9504
E 1 3
5E EF2 251 B98 8991 113 CE4 47E CA C95 5046 6316
EF 51 B9 99 13 CE 7E CA C9 04 31 85
EF 251 B9 899 113 CE 47E CA C9 504 631 685 EE
8 1 4 5 6 6 F
51 98 991 13 E4 7E A 95 46 31 85 EF 25 B9
3.
25 B9 99 1 CE 7 CA C9 04 3 68 EE 2 1B 89
1 3 E 1 5 5
51 B98 8991 113 CE4 47E CA C95 5046 631 685 EEF F25 1B9 9899 9113
B9 99 13 CE 7E CA C9 04 31 68 EE 25 1B 89 11 C
B9 899 113 CE 47E CA C9 504 631 68 5EE F25 1B 989 911 3C E47
8 4 5 6 5 F 9 9 E E
99 13 E 7E A 9 04 31 85 E 25 B9 89 11 CE 47 CA C9
59162
89 11 CE 47 C C 50 63 68 EE F2 1B 8 91 3C 4 EC C 5
91 3 4 E A 95 46 16 5 F 5 9 99 13 E 7E A 9 04
7.
6.
5.
4.
3.
2.
1.
Sr.no
7
6
5
4
3
2
1
no
Sr.
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CE 7E CA C9 04 63 68 EE 2 1B 89 11 3C 47 EC C 50 63 16 5E
EC C 50 46 16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25
95 046 316 85E EF 251 B9 899 113 CE 47E CA C9 504 631 685 EE F25 1B 89
04 31 85 E 25 B 89 11 CE 47 CA C9 50 63 68 EE F2 1B 98 91
63 68 EE F2 1B 98 91 3C 4 EC C 50 46 16 5E F 51 98 99 13
CGST Act, 2017.
16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25 B9 99 11 CE
85 EF 25 B9 99 11 CE 7E CA C9 04 31 68 EE 2 1B 89 11 3C 47
EE 25 1B 89 11 3C 47 C C 50 63 68 5E F2 51 98 91 3C E4 EC
51 98 991 13 E4 7E A 95 46 31 85 EF 25 B9 99 113 CE 7E CA C9
B9 99 13 CE 7E CA C9 04 31 68 EE 25 1B 89 11 C 47 C C 50
89 11 CE 47 C C 50 63 68 5EE F2 1B 98 91 3C E4 EC AC 95 46
Input-Tax credit available

on Inward supplied during
91 3C 4 EC AC 95 46 16 5E F 51 98 99 13 E 7E A 95 04 31
available
The month of August, 2017

13 E4 7E A 95 04 31 85 EF 25 B9 99 11 CE 47 CA C9 04 63 68
Credit Ledger are as follows:

Purchase of Trucks
17-02-2018
15-01-2018
18-12-2017
26-10-2017
25-12-2017
17-12-2017
12-12-2017
CE 7E CA C9 04 63 68 EE 2 1B 89 11 3C 47 EC C 50 63 16 5E
Credit Ledger as on 01-08-17

Date on which
Opening Balance in Electronic

goods are made
EC C 50 46 16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25
95 046 316 85E EF 251 B9 899 113 CE 47E CA C9 504 631 685 EE F25 1B 89
04 31 85 E 25 B 89 11 CE 47 CA C9 50 63 68 EE F2 1B 98 91
CGST@ 9% and SGST @ 9%

63 68 EE F2 1B 98 91 3C 4 EC C 50 46 16 5E F 51 98 99 13
16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25 B9 99 11 CE
85 EF 25 B9 99 11 CE 7E CA C9 04 31 68 EE 2 1B 89 11 3C 47
EE 25 1B 89 11 3C 47 C C 50 63 68 5E F2 51 98 91 3C E4 EC
51 98 991 13 E4 7E A 95 46 31 85 EF 25 B9 99 113 CE 7E CA C9
Goods loss due to natural calamity

B9 99 13 CE 7E CA C9 04 31 68 EE 25 1B 89 11 C 47 C C 50
89 11 CE 47 C C 50 63 68 5EE F2 1B 98 91 3C E4 EC AC 95 46
Transactions
OR
Government has issued a notification)
Purchase of gift articles for customers
91 3C 4 EC AC 95 46 16 5E F 51 98 99 13 E 7E A 95 04 31
Repairing of trucks from Joshi Garage
Page 3 of 5
13 E4 7E A 95 04 31 85 EF 25 B9 99 11 CE 47 CA C9 04 63 68
CE 7E CA C9 04 63 68 EE 2 1B 89 11 3C 47 EC C 50 63 16 5E
EC C 50 46 16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25
13-02-2018
16-01-2018
12-12-2018
16-10-2018
04-01-2018
20-12-2017
15-12-2017

95 046 316 85E EF 251 B9 899 113 CE 47E CA C9 504 631 685 EE F25 1B 89
Date of invoice
04 31 85 E 25 B 89 11 CE 47 CA C9 50 63 68 EE F2 1B 98 91
63 68 EE F2 1B 98 91 3C 4 EC C 50 46 16 5E F 51 98 99 13
16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25 B9 99 11 CE
<
85 EF 25 B9 99 11 CE 7E CA C9 04 31 68 EE 2 1B 89 11 3C 47
1685EEF251B9899113CE47ECAC950463
9,000
5,000
IGST
EE 25 1B 89 11 3C 47 C C 50 63 68 5E F2 51 98 91 3C E4 EC
Refreshments provided to driver during working hours

51 98 991 13 E4 7E A 95 46 31 85 EF 25 B9 99 113 CE 7E CA C9
Truck purchased for imparting training for new drivers
Following Inputs Tax Credit was available on various transactions:
B9 99 13 CE 7E CA C9 04 31 68 EE 25 1B 89 11 C 47 C C 50
89 11 CE 47 C C 50 63 68 5EE F2 1B 98 91 3C E4 EC AC 95 46
91 3C 4 EC AC 95 46 16 5E F 51 98 99 13 E 7E A 95 04 31
13 E4 7E A 95 04 31 85 EF 25 B9 99 11 CE 47 CA C9 04 63 68
<
CE 7E CA C9 04 63 68 EE 2 1B 89 11 3C 47 EC C 50 63 16 5E
Health insurance purchase for the drivers (Mandatory as
6,000
13,000
CGST
EC C 50 46 16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25
95 046 316 85E EF 251 B9 899 113 CE 47E CA C9 504 631 685 EE F25 1B 89
payment
to compute Goods and Service Tax Liability for the month of September 2018
04 31 85 E 25 B 89 11 CE 47 CA C9 50 63 68 EE F2 1B 98 91
12-02-2018
05-01-2018
10-12-2018
15-10-2018
23-01-2018
02-01-2018
06-11-2017
63 68 EE F2 1B 98 91 3C 4 EC C 50 46 16 5E F 51 98 99 13
16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25 B9 99 11
85 EF 25 B9 99 11 CE 7E CA C9 04 31 68 EE 2 1B 89 11 3C
<
Date of receipt of
7,000
EE 25 1B 89 11 3C 47 C C 50 63 68 5E F2 51 98 91 3C
13,000
SGST
F2 1B 98 91 3C E4 EC AC 950 46 16 5E EF 51 B98 99 13 E
You are required to calculate Input Tax credit available for the month of March, 2018
51 98 991 13 E4 7E A 95 46 31 85 EF 25 B9 99 113 CE
B9 99 13 CE 7E CA C9 04 31 68 EE 25 1B 89 11 C 47
14,780
16,200
7,00,000
28,120
6,450
800
5,980
Amount (<)
89 11 CE 47 C C 50 63 68 5EE F2 1B 98 91 3C E4
a) Supply in the form of sales out of Maharashtra <26,20,000. Rate of IGST @ 18%
91 3C 4 EC AC 95 46 16 5E F 51 98 99 13 E 7E
13 E4 7E A 95 04 31 85 EF 25 B9 99 11 CE 47
following information about his business for the month of August, 2017 details of Electronic
regarding Input Tax Credit related to GST on inward supplies for the month of March, 2018.
b) Value of receipt of goods and services within Maharashtra <12,40,000. Rate of

CE 7E CA C9 04 63 68 EE 2 1B 89 11 3C 47 EC
47 CA C9 50 63 168 5EE F2 51B 98 91 3C E4 EC
EC C 50 46 16 5E F 51 98 99 13 E4 7E A
AC 95 46 316 85E EF 251 B9 99 113 CE 7E CA
Mr. Ravi Shankar is a registered dealer in the state of Maharashtra under GST provides the (15)
3. (B) M/s Rakesh and Company of Malad gives following information from which you are required (07)
3. (A) Aakash Transportation services, a goods transportation company, has provided information (08)
2. B) Determine Time of Supply in following independent cases as per the provisions of (07)
95 046 316 85E EF 251 B9 899 113 CE 47E CA C

04 31 85 E 25 B 89 11 CE 47 CA C9
63 68 EE F2 1B 98 91 3C 4 EC C
16 5E F 51 98 99 13 E4 7E A 95
85 EF 25 B9 99 11 CE 7E CA C9 0
EE 25 1B 89 11 3C 47 C C 50
F2 1B 98 91 3C E4 EC AC 95 4
85 EEF F25 1B9 9899 911 3CE E47E ECAAC9 9504
E 1 3
5E EF2 251 B98 8991 113 CE4 47E CA C95 5046 6316
EF 51 B9 99 13 CE 7E CA C9 04 31 85
EF 251 B9 899 113 CE 47E CA C9 504 631 685 EE
8 1 4 5 6 6 F
51 98 991 13 E4 7E A 95 46 31 85 EF 25 B9
25 B9 99 1 CE 7 CA C9 04 3 68 EE 2 1B 89
1 3 E 1 5 5
51 B98 8991 113 CE4 47E CA C95 5046 631 685 EEF F25 1B9 9899 9113
B9 99 13 CE 7E CA C9 04 31 68 EE 25 1B 89 11 C
B9 899 113 CE 47E CA C9 504 631 68 5EE F25 1B 989 911 3C E47
8 4 5 6 5 F 9 9 E E
99 13 E 7E A 9 04 31 85 E 25 B9 89 11 CE 47 CA C9
6.
5.
4.
3.
2.
1.
59162
89 11 CE 47 C C 50 63 68 EE F2 1B 8 91 3C 4 EC C 5
91 3 4 E A 95 46 16 5 F 5 9 99 13 E 7E A 9 04
July
Date
Sr.no
August
13 E4 7E A 95 04 31 85 EF 25 B9 99 11 CE 47 CA C9 04 63 68
provided
October
CE 7E CA C9 04 63 68 EE 2 1B 89 11 3C 47 EC C 50 63 16 5E
location
2017
December
November
September
EC C 50 46 16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25
April to June
Month/Year
95 046 316 85E EF 251 B9 899 113 CE 47E CA C9 504 631 685 EE F25 1B 89
04 31 85 E 25 B 89 11 CE 47 CA C9 50 63 68 EE F2 1B 98 91
63 68 EE F2 1B 98 91 3C 4 EC C 50 46 16 5E F 51 98 99 13
Supplier and his

16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25 B9 99 11 CE
85 EF 25 B9 99 11 CE 7E CA C9 04 31 68 EE 2 1B 89 11 3C 47
EE 25 1B 89 11 3C 47 C C 50 63 68 5E F2 51 98 91 3C E4 EC
Thane
51 98 991 13 E4 7E A 95 46 31 85 EF 25 B9 99 113 CE 7E CA C9
B9 99 13 CE 7E CA C9 04 31 68 EE 25 1B 89 11 C 47 C C 50
89 11 CE 47 C C 50 63 68 5EE F2 1B 98 91 3C E4 EC AC 95 46
91 3C 4 EC AC 95 46 16 5E F 51 98 99 13 E 7E A 95 04 31
in Kolhapur
13 E4 7E A 95 04 31 85 EF 25 B9 99 11 CE 47 CA C9 04 63 68
CE 7E CA C9 04 63 68 EE 2 1B 89 11 3C 47 EC C 50 63 16 5E
Taxable
EC C 50 46 16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25
3,50,000
9,000
6,000
4,500
3,000
3,500
2,000
Export made to Singapur

95 046 316 85E EF 251 B9 899 113 CE 47E CA C9 504 631 685 EE F25 1B 89
04 31 85 E 25 B 89 11 CE 47 CA C9 50 63 68 EE F2 1B 98 91
63 68 EE F2 1B 98 91 3C 4 EC C 50 46 16 5E F 51 98 99 13
relevant Goods and Service Tax Laws.
Mr. Satish, Indore Mr. Sony, Surat
Mr. Satish, Indore Mr. Sony, Surat

Location of the
16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25 B9 99 11 CE
Purchases
85 EF 25 B9 99 11 CE 7E CA C9 04 31 68 EE 2 1B 89 11 3C 47
Service charges within the state

EE 25 1B 89 11 3C 47 C C 50 63 68 5E F2 51 98 91 3C E4 EC
Mr. Satish, Indore Mr. Prakash, Indore

services in Mahabaleshwar
Mr. Satish, Indore Mr. Rakesh, Mumbai

buyer(third person)
Particulars
51 98 991 13 E4 7E A 95 46 31 85 EF 25 B9 99 113 CE 7E CA C9
B9 99 13 CE 7E CA C9 04 31 68 EE 25 1B 89 11 C 47 C C 50
Transactions during the month
89 11 CE 47 C C 50 63 68 5EE F2 1B 98 91 3C E4 EC AC 95 46
OR
91 3C 4 EC AC 95 46 16 5E F 51 98 99 13 E 7E A 95 04 31
Tax Free
Page 4 of 5
13 E4 7E A 95 04 31 85 EF 25 B9 99 11 CE 47 CA C9 04 63 68
CE 7E CA C9 04 63 68 EE 2 1B 89 11 3C 47 EC C 50 63 16 5E
75,000
2,25,000
72,000
25,000
52,000
24,000
1,35,000
31-08-2017 Sold Goods to a Customer in Silvasa
11-08-2017 Sold Goods to a Customer in Solapur
EC C 50 46 16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25
05-08-2017 Sold Goods to a Customer in Mumbai
28-08-2017 Sold Goods to a Customer in Haryana
Intra-State Goods wholly exempt under GST

location
18-08-2017 Sold Goods to a Customer in New Delhi
and the Type of Tax Leviable. (CGST, SGST and IGST)

95 046 316 85E EF 251 B9 899 113 CE 47E CA C9 504 631 685 EE F25 1B 89
04 31 85 E 25 B 89 11 CE 47 CA C9 50 63 68 EE F2 1B 98 91
63 68 EE F2 1B 98 91 3C 4 EC C 50 46 16 5E F 51 98 99 13
16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25 B9 99 11 CE
85 EF 25 B9 99 11 CE 7E CA C9 04 31 68 EE 2 1B 89 11 3C 47
1685EEF251B9899113CE47ECAC950463
Mr.Sony,Surat
Mr. Dev, Surat
EE 25 1B 89 11 3C 47 C C 50 63 68 5E F2 51 98 91 3C E4 EC
Intra-State Goods Taxable @ 5% (Exclusive of GST)
Mr. Sony, Surat

5%
22-08-2017 Services charges for service provided in 5%
5%

18%
25-08-2017 Professional Service charges received for 12%
20-08-2017 Consultancy charges for services provided 12%
12%
18%
51 98 991 13 E4 7E A 95 46 31 85 EF 25 B9 99 113 CE 7E CA C9
Recipient and his

Taxable
Intra-State Services Taxable @ 12%(Exclusive of GST)

B9 99 13 CE 7E CA C9 04 31 68 EE 25 1B 89 11 C 47 C C 50
89 11 CE 47 C C 50 63 68 5EE F2 1B 98 91 3C E4 EC AC 95 46
91 3C 4 EC AC 95 46 16 5E F 51 98 99 13 E 7E A 95 04 31
7,000
4,500
2,50,000
4,00,000
1,00,000
2,00,000
2,50,000
13 E4 7E A 95 04 31 85 EF 25 B9 99 11 CE 47 CA C9 04 63 68
CE 7E CA C9 04 63 68 EE 2 1B 89 11 3C 47 EC C 50 63 16 5E
Sales

EC C 50 46 16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25
Surat
Surat
Surat
registration and to pay GST as per the provisions of GST Act. Give reasons.
Mr.Prakash, Indore Indore

95 046 316 85E EF 251 B9 899 113 CE 47E CA C9 504 631 685 EE F25 1B 89
04 31 85 E 25 B 89 11 CE 47 CA C9 50 63 68 EE F2 1B 98 91
(<)
Compute Net Tax Liability of Mr. Ravi Shankar for the month of August, 2017.
63 68 EE F2 1B 98 91 3C 4 EC C 50 46 16 5E F 51 98 99 13
56,000
66,000
75,000
88,000
16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25 B9 99 11
Amount
85 EF 25 B9 99 11 CE 7E CA C9 04 31 68 EE 2 1B 89 11 3C
1,28,000
2,35,000
1,15,000
1,23,000
of the goods
EE 25 1B 89 11 3C 47 C C 50 63 68 5E F2 51 98 91 3C
Tax Free
GST Rate Amount <
F2 1B 98 91 3C E4 EC AC 950 46 16 5E EF 51 B98 99 13 E
14,00,000
2,00,000
4,00,000
6,00,000
5,00,000
3,00,000
3,00,000
84,000
3,26,000
7,50,000
2,80,000
6,50,000
2,60,000
51 98 991 13 E4 7E A 95 46 31 85 EF 25 B9 99 113 CE
B9 99 13 CE 7E CA C9 04 31 68 EE 25 1B 89 11 C 47
Place of delivery
89 11 CE 47 C C 50 63 68 5EE F2 1B 98 91 3C E4
91 3C 4 EC AC 95 46 16 5E F 51 98 99 13 E 7E
13 E4 7E A 95 04 31 85 EF 25 B9 99 11 CE 47
to the business for the month of January 2018. Determine his eligibility for Registration under
The following details about various transactions for the month of August 2017 are also
CE 7E CA C9 04 63 68 EE 2 1B 89 11 3C 47 EC
47 CA C9 50 63 168 5EE F2 51B 98 91 3C E4 EC
EC C 50 46 16 5E F 51 98 99 13 E4 7E A
AC 95 46 316 85E EF 251 B9 99 113 CE 7E CA
4. (A) Determine Place of Supply of goods in the following cases and also state the Nature of Supply (08)
4. (B) Mr.Rohit supplies Goods and Services from Kolhapur. He provides following details relating (07)
4. (A) Kanchan started business in April, 2017. Find out from which month she will be liable for (08)
95 046 316 85E EF 251 B9 899 113 CE 47E CA C

04 31 85 E 25 B 89 11 CE 47 CA C9
63 68 EE F2 1B 98 91 3C 4 EC C
16 5E F 51 98 99 13 E4 7E A 95
85 EF 25 B9 99 11 CE 7E CA C9 0
EE 25 1B 89 11 3C 47 C C 50
F2 1B 98 91 3C E4 EC AC 95 4
85 EEF F25 1B9 9899 911 3CE E47E ECAAC9 9504
E 1 3
5E EF2 251 B98 8991 113 CE4 47E CA C95 5046 6316
EF 51 B9 99 13 CE 7E CA C9 04 31 85
EF 251 B9 899 113 CE 47E CA C9 504 631 685 EE
8 1 4 5 6 6 F
51 98 991 13 E4 7E A 95 46 31 85 EF 25 B9
25 B9 99 1 CE 7 CA C9 04 3 68 EE 2 1B 89
1 3 E 1 5 5
51 B98 8991 113 CE4 47E CA C95 5046 631 685 EEF F25 1B9 9899 9113
B9 99 13 CE 7E CA C9 04 31 68 EE 25 1B 89 11 C
B9 899 113 CE 47E CA C9 504 631 68 5EE F25 1B 989 911 3C E47
8 4 5 6 5 F 9 9 E E
99 13 E 7E A 9 04 31 85 E 25 B9 89 11 CE 47 CA C9
59162
89 11 CE 47 C C 50 63 68 EE F2 1B 8 91 3C 4 EC C 5
91 3 4 E A 95 46 16 5 F 5 9 99 13 E 7E A 9 04
6.
5.
4.
3.
2.
1.
Sr.no
13 E4 7E A 95 04 31 85 EF 25 B9 99 11 CE 47 CA C9 04 63 68
CE 7E CA C9 04 63 68 EE 2 1B 89 11 3C 47 EC C 50 63 16 5E
1. Credit note
EC C 50 46 16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25
2. GST council
95 046 316 85E EF 251 B9 899 113 CE 47E CA C9 504 631 685 EE F25 1B 89
3. Revised Invoice
04 31 85 E 25 B 89 11 CE 47 CA C9 50 63 68 EE F2 1B 98 91
4. Payment voucher
63 68 EE F2 1B 98 91 3C 4 EC C 50 46 16 5E F 51 98 99 13
16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25 B9 99 11 CE
85 EF 25 B9 99 11 CE 7E CA C9 04 31 68 EE 2 1B 89 11 3C 47
EE 25 1B 89 11 3C 47 C C 50 63 68 5E F2 51 98 91 3C E4 EC
51 98 991 13 E4 7E A 95 46 31 85 EF 25 B9 99 113 CE 7E CA C9
B9 99 13 CE 7E CA C9 04 31 68 EE 25 1B 89 11 C 47 C C 50
89 11 CE 47 C C 50 63 68 5EE F2 1B 98 91 3C E4 EC AC 95 46
91 3C 4 EC AC 95 46 16 5E F 51 98 99 13 E 7E A 95 04 31
13 E4 7E A 95 04 31 85 EF 25 B9 99 11 CE 47 CA C9 04 63 68
CE 7E CA C9 04 63 68 EE 2 1B 89 11 3C 47 EC C 50 63 16 5E
5. Levy of GST and Tax structure

Export made to USA

EC C 50 46 16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25
95 046 316 85E EF 251 B9 899 113 CE 47E CA C9 504 631 685 EE F25 1B 89
04 31 85 E 25 B 89 11 CE 47 CA C9 50 63 68 EE F2 1B 98 91
63 68 EE F2 1B 98 91 3C 4 EC C 50 46 16 5E F 51 98 99 13
16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25 B9 99 11 CE
85 EF 25 B9 99 11 CE 7E CA C9 04 31 68 EE 2 1B 89 11 3C 47
EE 25 1B 89 11 3C 47 C C 50 63 68 5E F2 51 98 91 3C E4 EC
5. Write short notes (Answer any three out of five)
51 98 991 13 E4 7E A 95 46 31 85 EF 25 B9 99 113 CE 7E CA C9
5. (A) Distinguish between Direct and Indirect Tax?
B9 99 13 CE 7E CA C9 04 31 68 EE 25 1B 89 11 C 47 C C 50
Particulars
89 11 CE 47 C C 50 63 68 5EE F2 1B 98 91 3C E4 EC AC 95 46
(B) Explain the features of Good and Service Tax ?
OR
91 3C 4 EC AC 95 46 16 5E F 51 98 99 13 E 7E A 95 04 31
Page 5 of 5
13 E4 7E A 95 04 31 85 EF 25 B9 99 11 CE 47 CA C9 04 63 68
CE 7E CA C9 04 63 68 EE 2 1B 89 11 3C 47 EC C 50 63 16 5E
EC C 50 46 16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25
Intra-State Goods wholly exempt under GST
___________________
95 046 316 85E EF 251 B9 899 113 CE 47E CA C9 504 631 685 EE F25 1B 89
04 31 85 E 25 B 89 11 CE 47 CA C9 50 63 68 EE F2 1B 98 91
63 68 EE F2 1B 98 91 3C 4 EC C 50 46 16 5E F 51 98 99 13
Agricultural produce cultivated by family member
16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25 B9 99 11 CE
85 EF 25 B9 99 11 CE 7E CA C9 04 31 68 EE 2 1B 89 11 3C 47
1685EEF251B9899113CE47ECAC950463
EE 25 1B 89 11 3C 47 C C 50 63 68 5E F2 51 98 91 3C E4 EC
Intra-State Goods Taxable@ 18%(Exclusive of GST)
Intra-State services Taxable @12%(Exclusive of GST)
51 98 991 13 E4 7E A 95 46 31 85 EF 25 B9 99 113 CE 7E CA C9
B9 99 13 CE 7E CA C9 04 31 68 EE 25 1B 89 11 C 47 C C 50
89 11 CE 47 C C 50 63 68 5EE F2 1B 98 91 3C E4 EC AC 95 46
91 3C 4 EC AC 95 46 16 5E F 51 98 99 13 E 7E A 95 04 31
13 E4 7E A 95 04 31 85 EF 25 B9 99 11 CE 47 CA C9 04 63 68
CE 7E CA C9 04 63 68 EE 2 1B 89 11 3C 47 EC C 50 63 16 5E
EC C 50 46 16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25
95 046 316 85E EF 251 B9 899 113 CE 47E CA C9 504 631 685 EE F25 1B 89
04 31 85 E 25 B 89 11 CE 47 CA C9 50 63 68 EE F2 1B 98 91
63 68 EE F2 1B 98 91 3C 4 EC C 50 46 16 5E F 51 98 99 13
16 5E F 51 98 99 13 E4 7E A 95 46 31 85 EF 25 B9 99 11
85 EF 25 B9 99 11 CE 7E CA C9 04 31 68 EE 2 1B 89 11 3C
(<)
EE 25 1B 89 11 3C 47 C C 50 63 68 5E F2 51 98 91 3C
F2 1B 98 91 3C E4 EC AC 950 46 16 5E EF 51 B98 99 13 E
Amount
51 98 991 13 E4 7E A 95 46 31 85 EF 25 B9 99 113 CE
B9 99 13 CE 7E CA C9 04 31 68 EE 25 1B 89 11 C 47
2,40,000
8,80,000
1,35,000
80,000
95,000
1,00,000
89 11 CE 47 C C 50 63 68 5EE F2 1B 98 91 3C E4
91 3C 4 EC AC 95 46 16 5E F 51 98 99 13 E 7E
13 E4 7E A 95 04 31 85 EF 25 B9 99 11 CE 47
by him. Determine his eligibility for registration under relevant Goods and Service Tax Law.
CE 7E CA C9 04 63 68 EE 2 1B 89 11 3C 47 EC
47 CA C9 50 63 168 5EE F2 51B 98 91 3C E4 EC
EC C 50 46 16 5E F 51 98 99 13 E4 7E A
AC 95 46 316 85E EF 251 B9 99 113 CE 7E CA
(15)
(07)
(08)
4. (B) Mr. Pawan resident of Assam provides you following information regarding supplies made (07)
95 046 316 85E EF 251 B9 899 113 CE 47E CA C

04 31 85 E 25 B 89 11 CE 47 CA C9
63 68 EE F2 1B 98 91 3C 4 EC C
16 5E F 51 98 99 13 E4 7E A 95
85 EF 25 B9 99 11 CE 7E CA C9 0
EE 25 1B 89 11 3C 47 C C 50
F2 1B 98 91 3C E4 EC AC 95 4

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85 EEF F25 1B9 9899 911 3CE E47E ECAAC9 9504

a) IGST on import of goods

Input tax does not include _________ .

Content of Tax invoice is given in _________ .

The first 2 digits of GSTIN represent _________ .

b) SGST and UTGST

Figures to the right indicate full marks assigned to the question

AC 95 46 316 85E EF 251 B9 99 113 CE 7E CA C9 04 31 685 EE 25 1B9

95 046 316 85E EF 251 B9 899 113 CE 47E CA C

2. Transportation charges of sugar

6. Coaching of MBA entrance exam

1. Commission earned on toll receipts

8. Royalty from permanent transfer of trademark

12. Toll Receipts from Highway of Mumbai to Pune

10. Commission from acting as clearing and forwarding Agent

11. Commission for acting as commission agent of Agricultural produce

47 CA C9 50 63 168 5EE F2 51B 98 91 3C E4 EC AC 950 46 16 85E EF

i) Casual taxable person

f) ½ of total no. of members

e) Supply of taxable services

Input-Tax credit available

The month of August, 2017

Credit Ledger are as follows:

Credit Ledger as on 01-08-17

47 CA C9 50 63 168 5EE F2 51B 98 91 3C E4 EC AC 950 46 16 85E EF

Opening Balance in Electronic

CGST@ 9% and SGST @ 9%

Goods loss due to natural calamity

Repairing of trucks from Joshi Garage

AC 95 46 316 85E EF 251 B9 99 113 CE 7E CA C9 04 31 685 EE 25 1B9

Refreshments provided to driver during working hours

b) Value of receipt of goods and services within Maharashtra <12,40,000. Rate of

95 046 316 85E EF 251 B9 899 113 CE 47E CA C

Supplier and his

Export made to Singapur

relevant Goods and Service Tax Laws.

Mr. Satish, Indore Mr. Sony, Surat

Mr. Satish, Indore Mr. Sony, Surat

Service charges within the state

Mr. Satish, Indore Mr. Prakash, Indore

Mr. Satish, Indore Mr. Rakesh, Mumbai

28-08-2017 Sold Goods to a Customer in Haryana

Intra-State Goods wholly exempt under GST

and the Type of Tax Leviable. (CGST, SGST and IGST)

Intra-State Goods Taxable @ 5% (Exclusive of GST)

Mr. Sony, Surat

Intra-State Goods Taxable @ 18% (Exclusive of GST)

Recipient and his

Intra-State Services Taxable @ 12%(Exclusive of GST)

47 CA C9 50 63 168 5EE F2 51B 98 91 3C E4 EC AC 950 46 16 85E EF

AC 95 46 316 85E EF 251 B9 99 113 CE 7E CA C9 04 31 685 EE 25 1B9

Mr.Prakash, Indore Indore

95 046 316 85E EF 251 B9 899 113 CE 47E CA C

5. Levy of GST and Tax structure

47 CA C9 50 63 168 5EE F2 51B 98 91 3C E4 EC AC 950 46 16 85E EF

AC 95 46 316 85E EF 251 B9 99 113 CE 7E CA C9 04 31 685 EE 25 1B9

Intra-State Goods Taxable @ 5% (Exclusive of GST)

95 046 316 85E EF 251 B9 899 113 CE 47E CA C

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