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NOVEMBER, 2023Inter

Question 6

Sub-questions (2)

question_6_a6 MarksProblem Solving

Mr. Dhanwan, an individual registered supplier of Ahmedabad (Gujarat), received the following amount towards rendering of the intra-state supply of various services in the month of January 2023: S. No.ParticularsAmount (₹) I.Consideration received from security and housekeeping services provided to “Holy Foundation”, an educational institution providing services by way of pre-school education, outside the school premises on its annual day function.60,000 II.Amount received as an honorarium for participation as guest anchor on "Apna TV” in relation to a debate.2,25,000 III.Sum received as hiring charges for provision of non-air conditioned contract carriage for transportation of employees to and from the work to M/s. Siddhi Pvt. Ltd, a registered person under the GST. Such hiring is for 3 months. Use of the contract carriage is at the disposal of the company.1,50,000 IV.Amount received for provision of training in recreation activities of music.90,000 V.Renting of residential flat to Mr. Sahil, proprietor of M/s. Dayaram & Sons, a registered person under GST for the purpose of his own residence (in personal capacity)30,000 You are required to compute the value of supply on which GST is to be paid by Mr. Dhanwan for the month of January, 2023. All the amounts stated above are exclusive of GST, wherever applicable. Suitable notes should form part of the answer.

question_6_bShort Answer

Examine whether the following activities would be treated as supply under GST law?

november_2023_paper_4_taxation — CA Intermediate | Kartavvya