Page 76 - CA Final GST

Badlani Classes

st
Transport of passengers by 1 Class 8,000
Total Value of Supply 20,000

Que. Compute value of taxable supply of transport of passengers by air from the following data
relating to sums received exclusive of GST for the month ending 30-09-2018:
(1) Passengers embarking at Arunachal Pradesh: `55 lakh (out of the said sum `15 lakh
relates to other than economy class).
(2) Passengers where journey terminated at Assam: `45 lakh (out of the said sum `5 lakh
relates to other than economy class);
(3) Amount charged from passengers embarking from Sydney for flights starting from
Sydney to Delhi: `25 lakh (out of the said sum `15 lakh relates to other than economy
class);
(4) Amount charged from passengers embarking from Delhi for flights starting from
Delhi to Sydney (economy class): `34 lakh (including passenger taxes levied by
government and shown separately on ticket: `10 lakh)
(5) Amount charged from passengers embarking from Delhi for flights starting from
Delhi to Sydney(business class) : `10 lakh (including passenger taxes levied by
government and shown separately on ticket: `3 lakh).
Compute value of taxable supply and GST thereon if rate of GST is 12% in case of business
class and 5% in other class.
Ans. Computation of taxable value of supply and GST payable
Particulars Amount Rate GST
Passengers embarking at Arunachal 55,00,000 Exempt Exempt
Pradesh[The same is exempt vide Entry 15 of
Notification No. 12/2017-CT(Rate)]
Passengers where journey terminated at Assam. 45,00,000 Exempt Exempt
[The same is exempt vide Entry 15 of
Notification No. 12/2017-CT(Rate)]
Amount charged from passengers for flights 25,00,000 POS Not
starting from Sydney to Delhi (Place of outside taxable
embarkation is Sydney viz. outside India; hence, India
place of supply of service is Sydney viz. outside
India, therefore, it is not chargeable to tax in
India)
Amount charged from passengers for flights 34,00,000 5% 1,70,000
starting from Delhi to Sydney (Passenger taxes
levied by government even if shown separately
on ticket shall form part of taxable value of
supply as per provisions of Section 15 of the
CGST Act, 2017)
Amount charged from passengers for flights 10,00,000 12% 1,20,000
starting from Delhi to Sydney (business class)
(Passenger taxes levied by government even if
shown separately on ticket shall form part of
taxable value of supply as per provisions of
Section 15 of the CGST Act, 2017)
Total GST payable 2,90,000 Page75

Central Goods & Services Tax Act, 2017