Goods and Services Tax(GST) and Customs Law — DU B.Com. (Hons.) Previous Year Question Papers

1. (a) Ram Ltd. is operating in Mumbai only. In financial year 2024-25, the company made the following types of supplies : Inward supply of goods (i.e. Purchases by Ram Ltd.) Amount € Taxable goods 9,00,000 Goods under Reverse charge 8,00,000 Exempted goods 6,00,000 Outward supply of goods and services Amount € Taxable goods and services 11,00,000 Goods under Reverse Charge 4,00,000 Exempted Goods and Services I,50,000 Non-Taxable Goods 2,00,000 You are required to answer the following questions : (i) Which type of supply (Inward/Outward/Both) is to be considered in computation of aggregate turnover? (ii) What is the value of aggregate turnover as per explanation I of section 22 of CGST Act 2017? (iii) Do you .think Ram Ltd. is liable for registration under GST based on Aggregate Turnover? (iv) How your answer in part (iii) would differ, if Ram Ltd. is operating in Tripura and Assam? (v) If Ram Ltd is not liable based on aggregate turnover, do you think the liability for registration stin arises under any other provision? If yes, state the relevant provision. (vi) Why the enhanced threshold limit of Rs.40 lakhs is not available to Ram Ltd? (14) (b) The aggregate turnover of XYZ Ltd., who supplies both goods and services, had exceeded Rs.20 lakhs on 21St August 2025. It submits the application for registration on 7th September 2025. The registration certificate is granted to it on 12th September 2025. Determine the effective date of registration. How would your answer vary if application for registration has been submitted on 25th September 2025 and registration certificate is granted on 30th (a) Difference between Casual Taxable Person and Non-Resident Taxable (b) `TtisT Council is oftt5Tn regard-ed a'L`he`b.ackbone of the whole GST Law'''. Elucidate the statement. (c) State whether the following services are exempt under GST or not. (i) Health services by a veterinary clinic. (ii) Hotel with declared Tariff €1,200 per day, but actually charged at =900 per day. (iii) Performance in Classical Music (Consideration {1,90,000 per performance. (iv) Transportation of passengers by Delhi Metro (fare b.eing {70 per 10 (v) Ms. Deepika is a homeopathic doctor; she charges €1,000 as consultation fee. (vi) Catering services to provide mid-day meals for students and teachers at €170 per meal. (vii) Transport of passengers by air service provided by Indigo Airlines from Sikkim to Mumbai. (viii) Transportation of military equipment by railways. (8) 2. (a) Write any five activities which are neither treated as supply of goods nor as supply of services. (5) I (b) In each of the following cases-r.e`1ated to transactions of goods rail-d services, what shall be the place of supply and type of GST chargeable. (i) A of Kanpur supplied goods to 8 of Delhi. When goods were in movement, 8 instructed A .to deliver the goods to C of