Page 78 - CA Final GST

Badlani Classes

Ans. Computation of taxable value of supply
Transport of passengers by general class[Exempt vide Entry 17 of Exempt
Notification No. 12/2017- CT (Rate)]
Transport of passengers by sleeper class [Exempt vide Entry 17 of Exempt
Notification No. 12/2017-CT (Rate)]
Transport of passengers by 1 Class air conditioned coach (Liable for 2 lacs
st
GST)
nd
Transport of passengers by 2 tier air conditioned coach (Liable for 4 lacs
GST)
Transport of passengers by 3 tier air conditioned coach (Liable for 8 Lacs
rd
GST)
Taxable value of supply 14 Lacs
Total GST payable @ 5% 70,000

Que. Transportation of passengers M/s. PQR Ltd. is engaged in providing service of
transportation of passengers by following modes in the month of July, 2018;
(1) Service of transportation of passengers by National Waterways: `30,00,000
(2) Service of transportation of passengers by Air conditioned Stage carriage: `25,00,000

(3) Service of transportation of passengers by contract carriage, not for tourism:
`25,00,000
(4) Service of transportation of passengers by contract carriage for tourism : `20,00,000
(5) Service of transportation of passenger for Mumbai to Chenai port in a vessel and such
service is not for tourism purpose: `10,00,000
(6) Service of transportation of passenger in Metered Cab: `35,00,000
(7) Service of transportation of passengers in Radio Taxis: `10,00,000
(8) Service of transportation of passengers in Non air-conditioned contract carriage:
`10,00,000
Service of transportation of passengers in air-conditioned contract carriage:
`15,00,000;Compute GST liability if applicable rate of GST is 5%
Ans. Computation of GST liability
Particulars Amount Rate GST
Transportation of passengers by National 30,00,000 Exempt Nil
Waterways [ exempt vide Entry 17 of
Notification No. 12/2017-CT(Rate)]
Transportation of passenger by Air 25,00,000 5% 1,25,000
conditioned Stage Carriage. [Liable to GST)]
Transportation of passenger by non air 25,00,000 Exempt Nil
conditioned Stage carriage [Exempt vide
Entry 15 of Notification No. 12/2017-CT
(Rate)]
Transportation of passengers by contract 20,00,000 5% 1,00,000
carriage for tourism-Taxable
Transportation of passenger from Mumbai to 10,00,000 Exempt Nil
Chennai port in a vessel [Being a public
transport in a vessel sailing in India and not
for tourism- is exempt vide Entry 17 of Page77
Notification No. 12/2017-CTrATE)]

Central Goods & Services Tax Act, 2017