507 24

(~) ~ cfiT ~ ~ ~ ~ ~ oRRcf ~

t? ~ ~ ~ i '1'R 1R ~ ~ ~ ~ ~ Sr. No. of Question Paper : 507
f? (s)
Unique Paper Code 22411602

Name of the Paper Goods & Service Tax (GST)

and Custom Law
(31) ~~cfirff~~~~~~~~
f? (10) Name of the Course B.Com. (H) CBCS
Semester VI
('Gf) ·~ cfiFff ~ ~ 3ticfifBicfi 'qi( ~ clWffi ~
Duration : 3 Hours Maximum Marks : 7 5
~'cfi(~o!lfc@~~3@{-I (s)
~:3~ ~:75

. ) Instructions for Candidates

1. Write your Roll No. on the top immediately on receipt

of this question paper.

2. Each question carries 15 marks and has internal

choice.

3. Attempt all questions.

4. Answers may be written either in English or Hindi;
but the same medium should be used throughout the
paper.

l. ~~-~~~tr~~~ f.n.nftf ~1R a:rq.,r

'11ji;fi'llcfi ~ I

(10,000)
P.T.O.
 f I

2 507 23
507 . '•
'\
2. ~ ~.15 3fc:ficfilt~~3l@R'cfi~t, (iii) ~ ~ ~ ~ cfiT ~ 800 ~ ~

~~
3. ~~·~,

4. ~m.: ~cfil~ ~~~M ~ \:fllU~~. ~

~~.cfil~~~m.u~ I

(v) ~ m ~ ctt ~ 26 ~ (~ cfiT G\

1. Answer each of the following questions :
10% fl"~ em ~ ~ G\ 110 ~

(a) Discuss the principle that were borne in mind while ~)

subsuming various central, state and local levies
under GST? What are the functions of the common (vi) ~ cfi" ~ ctt ~ 23 ~ (~ ctl G\
GST portal? (10) 20%, fl"~ em ~ ~ G\ 98 ~

(b) State the persons who are exempt from · ~)

Registration under GST law. (5)
(vii)~~ um 3(7) 18%
OR
( s)
(a) What is Reverse Charge Mechanism (RCM)?
Mention few notified goods & services where
RCM is applicable. (5)

(b) Distinguish between Composite arid Mixed Supply

with examples. (5)

( c) Determine whether following services are exempt

as per Notification No. 12/2017 amended up to
date: (5)

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507
22
,507
3
( 3) ~ ~ Tfrdiltili\iir ~ liq" ~ ~ ~

~ "1ffii cfil" en{ ~ ~ ~ ~ en{ ffi t (i) Target IAS, an Educational Institute
provides education for the preparation of
• ~ ~ 1JR cfil" • lff 14 ,00 ,000
Indian Administrative Service Examination
~ cfil" ~ ~ ~ rt t,
conducted by UPSC, Government of India.

(ii) Mr. Anubhav Mittal has hired a non-air

conditioned bus from Shubham Travels for
(ar) ~H-iflti:Ji ~ ~ ~ ~ ~~Qijtt ~ 2017 ~
organizing a religious tour from Delhi to
~~~~(~)~~~~ Uttarakhand.

(10)
(-ar) 2. Answer each of the following questions :
qlff ~ ~ ~ ii1Tar ~ ~ ~ i ~ 3Wrnf cfi1" I
c-
~ ~ ~ t? ~ ~, m ~ mif cfi) rm (a) Discuss whether or not the following activities
c-
~ ~ t? (5)·' would be treated as Supply of goods/service under
section 7 o(CGST Act 2017 read with schedules.
(IO)

(i) Anandi Manufacturers have a factory at

(sr) ~~~~~i~~~ctt-, Sonepat, Haryana and warehouse at Delhi.
f.:li.i!Bf(e{a- inl-icfil~ ~ cfil" ~ i1 ~ ~ ~ Both these establishments are registered
• ~ ~ en{ cfil" "lfURT ~ , ( 5) in the respective states. Finished goods are
sent from the factory to the warehouse .
(i) ~ cfil" cffP@ 10,000 ~ ~
(ii) Jayant is a businessman in Delhi His
(ii)~ 'P@R" (~) 1500 ~ ~ brother is a well-known Barrister in
London. Jayant took legal advice from his
brother regarding his business dispute free
of cost.

P.T.O.
 21
507_
4
507 (at) ~ -ctl<Sll~@\Jl cfit ~ ~ ~, "3"'ct{Rq~ 3fu: ~
(iii) Miss Sonia received architect services for -i¥ cfiFJ qi(~ t, ?;ffl" ~ ~ ~ ~ -i¥ ~J.i~Rc@
her residence at New Delhi from Mr \Jlt-1cf>Rt ~ ~ t
Richard (renowned architecture) resident
~(~)
~(~) '3'tl~I~~)
of the USA for $5,000. ~
9,90,0000
25,00,000
(iv) A doctor got his haircut and other massage
1l@ <flt 3ioHl;;tftl:l ~
7,00,000
- -
services from a barber and in return \fC ~~,W "$1
provided him an OPD visit for free. -3@~~1~~
20,10,000 80,000
fR-cITTmfl:l~.Wcfft -
(v) Alok Ltd during the financial year 2022-
3ioHl;;tftl:l ~
2023 provided gifts worth Rs. 60,000 to its r

executive full time employee Mrs Palak (10)

Tyagi
(i) ctm ~ lfc:,oi(~@\Jl ~ cfiFff ~" ~
(b) Make a comparison among Electronic Cash ~ ~ ~ ~ ~ ~ ~ "3fi{l:i~ t,
Ledger, Electronic Credit Ledger and Electronic
(ii) ctm 3mCfiT ~ ~J.i~Rffi ~ ~ -i¥ ~
(5)
Liability Register.
itm:
OR ( 1) ~ ~ -cfc{Sll~"1\'3l ~ ~ ~ ~ q'a
qi( ~ d -i¥ cfiFJ qi( ~ t I
(a) ABC Pvt. Ltd., a registered supplier, provides the "'

following information relating to goods supplied to ( 2) ~ ~ -cfc{Sll~J\'31 ~ ~ ~ ~:m

PQR Pvt. Ltd. 3fu: ~:m q'a qi( ~ ~ -i¥ ~ ~ ~
t,
P.T.0.
 5Q7
5

(ar) W!fif ifiT ~ ~ 3wrl1 ~ - ct ~

S. No. Particular
~ qi"f - ~ t, ~fHRlra ~ qi{
l. Amount (Rs.)
3lclfuct~~t, Price of the goods
1,00,000
Note: Price of the good is net ofsubsidy
received
(i) efi{3!clliTq\r~it~ffl~(~),
2.
Subsidy received from Sri Venkateshwara
~ 35,000 40,000
Trust which is directly linked to the goods
supplied
~ 25000
3.
Weighmentcharges paid by PQR Pvt. Ltd
3flt-,\)~~ 85,000 10,000
to Radhe Ltd. on behalf of ABC Pvt. Ltd.
4,
Penalty for delayed payment
(ii) qi{ 31c11u ct &., ,thr{ • : 5. 8,000
Discount offered after the sale effected
9,000
1JR1' <llt ~ • 60,000 ~ (input tax credit attributable to the discount
amount not reversed by the PQR Pvt. Ltd.
1JR1' <llt a@{-~ • 330,000 ~ 6. Freight
7. 4,000
Subsidy received from the state government
8. 15,000
Tax and cesses levied by Municipal
12,000
Authority
1JR1' q,'t ~ ~ 4 ,00,000 ~

1JR1' ch't a@{-~-~ 7,80,000 ~

Determine the value of taxable supply made by
ABC Pvt. Ltd. to PQR Pvt. Ltd. giving reasons
~ ~ ~ q,'t 1J17RJ ~, ~/
for the treatment of every item. (l 0)
~ ~ ~ ch't ~ ifi1m: 9%, 9%
~ 18% mrr, (b/ Write short note on any two:
( 5) (5)
(iJ Credit and Debit note

P.T.O.
 19
507
·6 (ii) ~~~~~~~<l\tmm~·~
507
(ii) E-Way Bill ~~~~ ~l\' 0~ ~ i, 116mm

~~rr~~~~ctl~.rr~
(iii) Tax Invoice
t~~Wt1"ad1

3. Answer each of the following questions: (iii)~ cfif ~ ~. ~ ~~

(a) Determine the time of supply in the following

~ ~ ~ ~ mm qi«!! t ~ ·3llf-U
illustrations assuming GST is payable under reverse mm tin~ l\' cfimil t, tin WU3U <l\1
charge (10) . 4 cfiT ~ ctm t 1
Date of issue of
Date of Payment by the recipient
S. Date of invoice by the (iv) ~fu.~~~~~~~~
of the goods
No. Receipt of supplier of goods ~ ~ ~ ~ .(~•)~~"
Goods
July 29
August l September 10 ffl ~ <tt , ·qii~~nro ~ "{Nl! ~ l\'
I. May29
June 1 May26
2.
Part payment on August 29 and
August 28 • <lil $10,000 cfiT ~ fclil:IT l!l1T mI
3. September 1
balance amount on September 10
July 28
August 5
Payment entered in the book of (v) ~ ~ ~ (~) ~ a (fatm) ~ mm
4.
account on July 29 and debited
~ !1 ~ ~ ~ ~ ~ ~ - ! I
in the recipient bank account on
July 25
June l (1) r,w fcffi ~ (~) cfiT MM~~~ 1W$
Payment entered in the book of
5. July 5
account on June 28 and debited ¢ ~ !? (5)
in the recipient bank account on
June 30
July 27
6 September2 September 10
P.T.0.
507 18 507 7
{Gf) ~~ ~ q(f)RNc:,~ cf;q)Jn~,.., ~ ~ ru@ ~
(b) Ms. Shelija Associates is a registered taxpayer
~ ~ t, fc@m- cftt ~ ~~ ~ ~ under composition scheme. Her turnover during
W:fiR ~:
the financial year was as follows :

in-~- ~q;r~facRor ~ cfiT ~ (ffl) ~q;'t~

Value of Rate of
S.No. Particular of Supply
Supply (Rs.) GST
1. faf¥i:fu~Jffqft~ 25,000,000 18%
1. Supply of Manufactured Goods 2s,ooo,ooq 18%
2. ~1q1~q5 ~-m cfft ~ 30,00,000 12% 2. Supply of Traded Goods 30,00,000 12%
3. Supply of Exempted Goods 7,00,000 NIL
3. ~W<'f~Jffqft~ 7,00,000
~

Compute the total tax liability under composition

~ ~ q{q)Jn~,.., ~ "ij" ~ ~ ri cfil ~
scheme if the firm fulfills all the conditions
~ t, -a) q{\f111fl~lrf ~ ~ ru@ ~ ~ mRt ~
pertaining to the composition scheme. (5)
1l11lrfJ ~I (5)
OR

(a) Determine the place and the nature of supply in

( ar) F-li.i~~a ~ ~ ~ cfiT ~ aik ~ f.ruffi'a-
the following illustrations (10)
~ (10)
(i) Mr A of Kanpur supplied goods to Mr B
{i) ~ ~ ~ ~ t ~ ~ ~ Gfl" cfil "ifTR
of Delhi. When goods were into movement,
~ awmf
"'
~I ~ ~ ~ "{ITT llIT, ~ Gfl° ~ ~
Mr B instructed Mr A to deliver the goods
~ cfi1 ~ ~ ~ "ffl cfi1 "ifTR ~ cfiT ~
~, to Mr C of Lucknow.

P.T.0.
 507 17
507 8 •
(at) ~~1R~~~: (s)
(ii) Mr X of New Delhi boards the train at
Jaipur with certain goods for his journey to (i) ~ 3lt{ ~ .fl?:

New Delhi. He sells the goods taken on (ii) f-~ ~

(iii) cg~
board at Jaipur, in the train itself at
Gurugram during the journey. ~"1~~~ ~ ~ cfiT ~ t:
3.

(iii) An unregistered person from Mumbai ( 31") ~"1Rf~~ 3Gl6{ofj ~ ~ cfiT ~ ~ ~' ~

travels by Indigo Airlines from Ahmedabad .n-ra~fcfi"~ft<m-wiil~~~t (10)

~$
to Delhi and gets his travel insurance done
ifni ~cf5tmf{c! ~m ~irffi 'lfIBR irffi<!@R~
at Ahmedabad. What is the place of supply cf5t~ <tf\fafi:t ~ cf5t fafi:t
of insurance services?
]3flml 10~ 29
I.

(iv) ABC Ltd., registered in Haryana, received 2. I 'Gfl 26 29

legal services from an attorney in the USA 'lfIBR 29 3flml <Pl

28 3fTR(f
(unrelated person) in relation to registration 3. I~
3fl(~~IO~ q,l

of a trademark in the USA. A consideration qi) wa<tfl

'lfIBR29
of $10,000 was paid by the company to the ~if~fcl;m11martx
4. 5 3flml 28~
attorney in the USA. 25~q,1~$~

~ii~ fcl;m 11m

(v) Mr A travels from Varanasi (UP) to Patna
'lfIBR 2s 'Gfl qi) wa <tfl
(Bihar). Mr A is a registered person in
~ii~ fcl;m 11m 3fl(
5. 5~ I~
Delhi. 30 ~qi)~$ ~

wa ii~ fcl;m 11m

{b) What are the eligibility criteria for availing the 27
6 2 10~
Input Tax Credit (ITC)'? (5)
-· ·-------- I_ -----·-· . - ------- -- --· --- -----

P.T.0.
507 16 5,07 9

if>-~- fcmur ffl(~.) 4. Answer each of the following questions :

"J:jffiqfi~
(a) Mr Ajay, a supplier of goods pays GST under
I.
;nc: ~qft~,;rrca-~<ITT~ 1.00,000 normal scheme. The following information is
t available for a tax period.
~ ~~~ ~ i;rrca-~ ~ -ajliJ
2.
-mooo (i) The Input Tax Credit (ITC) at the beginning
~ f~;1pnn11~r.r ~ ~ ~ t
of the tax period
~ ~~$1 ~ ~ ~3ITT"
-' · ~~&ITT~il ~<ITToiiR" CGST 35.000
I 0,1100

~cpf1f@R~Tfl:TII SGST 25000

4. ~~$~~ 8.000 ., IGST 85.000
~ uimft tM $ -aim i:t ~ Qf('ft ~
5. (cftqq_3ITT" ~ ~ ~ ~~qft 9.000 (ii) The Purchases made during the tax period:
~~ffl$~~tcm~)I
Inter-State Purchases of goods Rs. 60,000
6. ~ 4.000
Intra-State Purchases of goods Rs. 330,000
7. ~mcliR~~~i 1:-.000

•1' j~Qjlfjq,j ~ ~ c'fl"TTQ" ~ ~ JITT' (iii) The outward taxable supplies during the
8. 12.000
~ tax period Inter-State Supply of goods
Rs. 4,00.000 Intra-State Supply of goods
Rs. 7 .80.000
~~~~cfilcfiRUTG@@'~~~

~ mu ~31R ~ ~ cJiT ctl' 7ft cITT: ~ Compute the Net GST payable. The rate
(10) of CGST, SGST add IGST to be 9%, 9%
and 18% respectively. (5)

P.T.O.
 ~07 15
507 10
(ii) ~ ~ ~ ~ c£1q(114'1 -g, ~ mt ~ ~
(b) Shivam Enterprises operating in multiple locations -
i.e. Assam, Uttarakhand and Tripura. It furnishes ~~~~I 3ltR 64141R"cti ~ Cfi 00.T
the following information regarding its supply ~ ~ ~ ~ mt~ f.t~ ~ ~ ~I

Particular Assam Uttrakhand Tripura (iii) ~ ~ ~ ~ ~ ~ 311H f.Ffm Cfi ~

(Rs) (Rs)
(Rs) ~~ ~Cfi~ !'Af~ (~
Intra State Supply of goods 25,00,000 - 9,90,0000
<tlfffa1i) ~ 5,000 ~ ~ qtftlchl< ~ ~ cfal
Intra State Supply of - - 7,00,000

Exempted goods
- 20,10,000 80,000
am
(iv) ~ sTcfc( ~ ~ .flf ~ ~ GI@ qiffi
Intra State Supply of Non-
taxable goods
~~~~am~~~~~~
~cfil~RR"cfill
You are required to answer the following: (10)
(v) ~~~~cri 2022-2023 Cfi~
(i) Whether Shivam Enterprises is liable to be
~ cfil4cfil~ '!_llYctit~cfi ~ ~ ~ ~
registered under any of the provision of
cfiT 60,000 ~ Cfi ~ ~ fcm1
the GST law.

(ii) Whether your answer would be different (ar) ~t-l¾'if.lcfi ~ ~. ~;i~~cfi ~ ~ ~ ~;i~~cfi
in the following independent cases : i.111-l~~t'l ~ Cfi fl ~ ~I ( 5)

( 1) If the Shivam Enterprises is dealing

exclusively in taxable supply of goods
only from Assam.
(&) ~ m. ~. ~ ~ dlt'!_lactiaT, ~3lR ~
(2) If the Shivam Enterprises is dealing ~ cfiT .3lli:mi fem lW ~ ~ ~ ~i.t~Rcl~
"'
exclusively in taxable supply of goods
and services only from Assam.

P.T.O.
507
14
507
I 11
(Gf) ~ $~ 3Wffef <fi~~. Jfff{~
_, (5). (3) If the Shivam Enterprises is dealing
exclusively in taxable supply of goods
(~) - - flt Cfqf t4i.i~~ tcrr3!T cfi) 31@ ~ only from Assam and also affected
~ ~ - 12 /2017 cfi • W t 1Jf supply of goods to Haryana amounting
to Rs. 14,00,000
%: (5)

~am~-~
(i)~-,~~-~.~

~ cfi ~ - ~ ~ t,
tcrr • ~
OR

( a) Explain the provisions regarding apportionment of

Input Tax Credit (ITC) as contained in the CGST
(ii) Pit ~ ftIB ~ ~ ~ ~ ~ • Act 2017 read with relevant rules. (I 0)

"!lf:!Tcfi ~cfi~·~~~~ (b) Is it permissible for the principal to affect the

1R - clldlj~fcld ~ ~ ~ ~ !1 supply directly from the premises of a job worker?
If yes, what conditions are required to be fulfilled?
(5)

(3f) w - flt Cfqf f.l;;ifclfteta- ~ cfi) ~ 5. Answer each of the following questions:
~ 2011 ~ mu 7 cfi "d60 ~/tcrr ~ 3Wffef
(a) MNC Ltd. imported one machine from the United
cfi W t 1fRT ~ "llT -m, (10)
Kingdom. The following information is provided.
Compute Assessable Value and Integrated Tax
(i) ~ ~~ifilffl ~ ~ ~ ., ~
payable. (5)
t$-~tt,<1~~-
~t~i,~1!1R~i-~ (i) Price of the Machine 10,000 UK Pounds
~ ~ t,
(ii) Freight paid (Air) 1500 UK Pounds

P.T.O.
 507 13
507 12 '
OR
(iii) Design and Development charges paid 800
(a) What are the different types of custom duties.under
UK Pounds
Custom Law? (I 0)
(iv) Commission payable to Indian agent@ 2%
of price of machine in Indian Rupees (b) Distinguish between Casual Taxable Person and
Non Resident Taxable Person under GST law.
th (5)
(v) Date of filling of Bill of entry 26 July
(Rate of BCD I 0% Exchange rate notified
by CBIC Rs 110 UK Pounds)
d
(vi) Date of arrival of aircraft 23' July (Rate
of BCD 20% Exchange rate notified by (3l) ~g1R~~~--t~~
CBJC Rs 98 UK Pounds)
~' ~ ~ - ~ qi) ~ ~ ~
(vii) Integrated Tax Sec 3(7) 18% UlFf ~ fflT 1f!U m? ~ • ~ -t ~ <l<ff
(10)
(b) Write a note on any two 9f the following: (5)

(-ar) "r,f~ctG!R~-~-cfil¥1t~
(i) Indian Custom Waters I

~~~~!1 (5)
(ii) Indian Exclusive Economic Zone

(iii) High Seas

(iv) Contiguous Zone (3l) frcfij ~ ~ (~) cl<U !? ~ ~

~3U ~ t<TI3U qiT ~ & ~i ~ ~
(c) What is the due date of filling Annual Return of
. . !1 (s)
GST? What are the rules of late fee in case of
delayed filling of Annual Return? (5)
P.T.O.