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

Ram Ltd. is operating in Mumbai only. ln financial year 2024-25, the company made the following types of supplies : Inward supply of goods (ie. Purchases by Ra:n Ltd.) Amormtt Taxable goods 9,00,000 Goods under Reverse charge 8,00,000 Exempted goods 6,00,000 Outward supply of goods and serviccs Ta:rable goods and services I1,00,000 Goods under Reverse Charge 4,00,000 Exernpted Goods and Services 1,50,000 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 turnover2 (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? (rv) How your ansvr'er 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 still 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 21"'August 2025.lt submits the application for registration on 76 September 2025. The registration certificate is granted to it on l2'h September 2025. Determine the effective date of registration. How would your answer vary if application for regishation has been submitted on 25s September 2025 and registration certificate is granted on 30'h (a) Difference between Casual Taxable Person and Non-Resident Taxable O) "GST Council is often regarded as the backbone of the whole GST Law". Elucidate the statement. (5) (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 t I ,90,000 per performance. (iv) Transportation of passengers by Delhi Metro (fare being (70 per l0 (v) Ms. Deepika is a homeopathic doctor; she charges t 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) (a) Write any five activities which are neither treated as supply of goods nor as supply of services. (5) (b) In each of the following cases related to transactions of goods and services, what shall be the place of supply and type of GST chargeable. (i) A of Kanpur supplied goods to B of Delhi. When goods were in movement, B instructed A to deliver the goods to C of