Page 114 - CA Final GST

Badlani Classes

Illustration-2:ThetelecomcircleofNorthEastcoverstheStatesof
ArunachalPradesh,Meghalaya,Mizoram,Nagaland,ManipurandTripura.Therat
ioofpopulationsofeachoftheseStatesinthelatestcensuswillhavetobe
determinedandthisratioappliedtothetotalnumberofsubscribersforthis
telecomcirclesoastoarriveattheStatewisefiguresoftelecomsubscribers.
SeparateinvoiceswillhavetobeissuedStatewisebytheserviceproviderto ABC
indicating the value pertaining to that State.

Illustration-3:ABCcommissionsUVtosendshortmessagingserviceto
votersaskingthemtoexercisetheirfranchiseinelectionstobeheldin
MaharashtraandGoa.TheplaceofsupplyofthisserviceisinMaharashtraand
Goa.ThetelecomcircleofMaharashtraconsistsoftheareaoftheStateof
Maharashtra(excludingtheareascoveredbyMumbaiwhichformsanothercircle)an
dtheStateofGoa.Whencalculatingthenumberofsubscribers pertaining to
Maharashtra and Goa, UV has to–

I- obtainthesubscriberfiguresforMaharashtracircleandMumbaicircleand add
themto obtain a combined figure of subscribers;
II- obtainthefiguresofthepopulationofMaharashtraandGoafromthelatest
censusand derive the ratio of these two populations;
III- thisratio will thenhave tobe applied to the combined figureofsubscribersso
astoarriveattheseparatefiguresofsubscriberspertainingtoMaharashtra and
Goa;
IV- theratioofthesesubscriberswhenappliedtotheamountpayablefortheshort
messagingserviceinMaharashtracircleandMumbaicircle,willgivebreakupof
the amount pertaining to Maharashtra and Goa.Separate invoices will have
to be issuedStatewisebyUV to ABC indicating the value pertaining to that
State.

Illustration-4:ThetelecomcircleofAndhraPradeshconsistsoftheareas
oftheStatesofAndhraPradesh,TelanganaandYanam,anareaoftheUnion
territoryofPuducherry.ThesubscribersattributabletoTelanganaandYanam
willhavetobeexcludedwhencalculatingthesubscriberspertainingtoAndhra Pradesh.

(d) theratioofthesubscriberfiguresforeachStateorUnionterritoryassocalculated,
whenappliedtotheamountpayableforthatservice,shallrepresent
theportionofthevalueattributabletothedisseminationinthatStateorUnion
territory.

Chapter : 9

Time of Supply Page113

Central Goods & Services Tax Act, 2017