Term Paper

Course Code: BSL304 Max. Marks: 40

No Questions
1. Shipra Traders is a registered supplier of goods in Assam. It purchased goods valued at Rs. 10,000
from Kartik Suppliers located within the same State. Kartik Suppliers charged CGST & SGST
separately in its invoice. Subsequently, Shipra Traders sold goods valuing Rs. 9,500 to Rabina
Manufacturers located in Assam. 20% of the inputs purchased are still lying in stock and there was no
opening stock of goods. Rate of CGST and SGST on supply and purchase of goods is 9% each.
Calculate the net GST payable by Shipra Traders and input tax credit (ITC) to be carried forward, if
any. [4 marks]
2. Granites Textiles Ltd. purchased a needle detecting machine on 8th July, 2017 from Makhija
Engineering Works Ltd. for Rs. 10,00,000 (excluding GST) paying GST @ 18% onthe same. It
availed the ITC of the GST paid on the machine and started using it formanufacture of goods. The
machine was sold on 22nd October, 2018 for Rs 7,50,000(excluding GST), as second hand machine to
LT. Pvt. Ltd. The GST rate on supply ofmachine is 18%.
State the action which Granites Textiles Ltd. is required to take, if any, in accordance with the
statutory GST provisions on the sale of the second-hand machine.[4 marks]
3. Sahab Sales, an air-conditioner dealer in Janakpuri, Delhi, needs 4 air-conditioners for his newly
constructed house in Safdarjung Enclave. Therefore, he transfers 4 air conditioners[on which ITC has
already been availed by it] from its stock, for the said purpose. Examine whether the said activity
amounts to supply under section 7 of the CGST Act, 2017.Further, a Janakpuri resident, Aakash,
approached Sahab Sales. He sold an air conditioner to Sahab Sales for Rs. 5,000. Aakash had bought
the said air-conditioner six months before, for his residence. Does sale of the air conditioner by
Aakash to SahabSales amount to supply under section 7 of the CGST Act, 2017?[4 marks]

4. Royal Fashions, a registered supplier of designer outfits in Delhi, decides to exhibit its products in a
Fashion Show being organized at Hotel Park Royal, Delhi on 4th January,20XX. For the occasion, it
gets the makeover of its models done by Aura Beauty Services Ltd., Ashok Vihar, for which a
consideration is Rs. 5,00,000 (excluding GST) has been charged. Aura Beauty Services Ltd. issued a
duly signed tax invoice on 10thFebruary, 20XX showing the lumpsum amount of Rs. 5,90,000
inclusive of CGST and SGST @ 9% each. Royal Fashions made the payment the very next day.
Answer the following question:
(i) Examine whether the tax invoice has been issued within the time limit prescribed
under law? Explain Law also. [4 marks]
5. State whether the following supplies would be treated as supply of goods or supply of services as per
Schedule II of the CGST Act, also state reason:
(a) Renting of immovable property
(b) Goods forming part of business assets are transferred or disposed of by/under directions of person
carrying on the business, whether or not for consideration.
(c) Transfer of right in goods without transfer of title in goods.
(d) Transfer of title in goods under an agreement which stipulates that property shall pass at a future
date.[4 marks]
6. A travel ticket from Mumbai to Delhi include service of food beingserved on board, free insurance,
and the use of airport lounge.
In this case,
a. Whether this supply.
b. Whether composite or mixed supply. State reason.
[4 marks]
7. Examine whether the following activities would amount to supply under section7 of the CGST Act:
(A) Sulekha Manufacturers have a factory in Delhi and a depot in Mumbai. Both these establishments
are registered in respective States. Finished goods are sent from factory in Delhi to the Mumbai depot
without consideration so that the same can be sold.
(B) Raman is an Electronic Commerce Operator in Chennai. His brother who is settled in London is a
well-known lawyer. Raman has taken legal advice from him free of cost with regard to his family
dispute.
[4 marks]
8. A 5-star hotel is booked by Sunrise Ltd. for a conference of 100 delegates on a lump sum package
with the following facilities:
• Accommodation for the delegates @28% GST
• Breakfast for the delegates @5% GST
• Tea and coffee during conference @5% GST
• Access to fitness room for the delegates @12% GST
• Availability of conference room @18% GST
• Business center@12% GST
What is the type of supply and at what rate GST is chargeable? Give the reasons of your answers.
[4 marks]
9. Analyze the following case and justify your opinion along with the applicable GST provisions:

Mr. Mehta is traveling on a cruise liner from Mumbai to Goa. He purchases a book from the in-house
store in the cruise liner. These books were on-boarded from Mumbai. Registered place of business of
the book shop is in Mumbai. What will be the place of supply and what type of GST is applicable
here? State your answer with proper explanation of applicable GST provision.
[4 marks]
10. Analyze the following case and justify your opinion along with the applicable GST provisions:

Rathi Limited of Rajasthan gets an order of 100 cell phones from Patil Electronics in Maharashtra.
Patil Electronics informs Rathi Limited that they will take the delivery of the cell phones from the
factory of Rathi Limited at Jaipur. What will be the place of supply here and what type of GST is
applicable? State your answer with proper explanation of applicable GST provision.[4 marks]