Page 77 - CA Final GST

Badlani Classes

Que. M/s, ABC Airlines furnishes you the following information for computation of its GST
liability (all amounts exclusive of GST) for the month of September 2018
(1) Passengers travelling from jaipur to Delhi- 100 passengers (other than economy
class), Gross Value per ticket: `8,000;
(2) Passengers travelling from Jaipur to Delhi -20 passengers (economy class),Gross
Value per ticket : `4,000;
(3) Passengers travelling from Mumbai to London (economy class)- 300 passengers,
Gross Value per ticket: `20,000;
(4) Passengers travelling from Mumbai to London (other than economy class)-150
passengers, Gross Value per ticket: `40,000;
(5) Transport of passengers, with accompanied belongings from Jaipur to Jodhpur in
Regional Connectivity Scheme Airport-No of passengers 1,000 .Gross value per
ticket `2,500.
The applicable rate of IGST for business class is 12% and other class is 5%.

Ans. Computation of GST payable
Particulars Amount Rate GST
Passengers travelling from Jaipur to Delhi [100
passengers (other than economy class), Gross 8,00,000 12% 96,000
Value per ticket: `8,000]
Passengers travelling from Jaipur to Delhi [20
passengers (economy class), Gross Value per 80,000 5% 4,000
ticket: `4,000]
Passengers travelling from Mumbai to London
[300 passengers (economy class), Gross Value 60,00,000 5% 3,00,000
per ticket: `20,000]
Passengers travelling from Mumbai to London
[150 passengers (other than economy class), 60,00,000 12% 7,20,000
Gross Value per ticket: `40,000]
Transport of passengers, with accompanied
belongings from Jaipur to Jodhpur in Regional
Connectivity Scheme Airport [No. of 25,00,000 5% 1,25,000
passengers 1,000. Gross value per ticket
`2,500]
Total Value of supply 60,80,000 68,00,0 25,00,000
00
Rate of GST 5% 12% 5%
Total GST payable 3,04,000 8,16,00 1,25,000
0

Que. Rail transport of passengers Indian railways has provided following services-
(1) Transport of passengers by general class: `15 Lacs
(2) Transport of passengers by sleeper class: `10 Lacs;
st
(3) Transport of passengers by 1 Class air conditioned coach : `2 Lacs;
nd
(4) Transport of passengers by 2 tier air conditioned coach : `4 Lacs;
rd
(5) Transport of passengers by 3 tier air conditioned coach ; `8 Lacs Page76
Compute taxable value of supply and GST liability if rate of GST IS 5%.

Central Goods & Services Tax Act, 2017