Test Series: March, 2019

MOCK TEST PAPER – 1

FINAL (NEW) COURSE: GROUP – II
PAPER 8: INDIRECT TAX LAWS
Maximum Marks: 100 Marks Time Allowed: 3 Hours
Notes:
(i) Working Notes should form part of the answer.
(ii) Wherever necessary, suitable assumptions may be made by the candidates and disclosed by way of a
note.
(iii) All questions should be answered on the basis of position of (i) GST law as amended up to 31st October,
2018 and (ii) customs law as amended by the Finance Act, 2018 and notifications/circulars issued till
31st October, 2018.
(iv) The GST rates for goods and services mentioned in various questions are hypothetical and may not
necessarily be the actual rates leviable on those goods and services. The rates of customs duty are
also hypothetical and may not necessarily be the actual rates. Further, GST compensation cess should
be ignored in all the questions, wherever applicable.
Division A: Multiple Choice Questions (30 marks)
(Questions nos. 1-10 are of 2 marks each and 11- 20 are of 1 marks each)
1. In which of the following supplies of goods and services made exclusively to Government departments,
agencies etc., TDS is required to be deducted?
(i) Health Department executed a contract with a local supplier to supply “medical grade oxygen” of
` 2.6 lakh (including GST @ 18%) and is making full payment.
(ii) Government school is making a payment of `3.5 Lakh to a supplier for supply of cooked food as
mid-day meal under a scheme sponsored by Central/State Government
(iii) Municipal Corporation of Kolkata purchases a heavy generator from a supplier in Delhi. Now, it is
making payment of `5 lakh and IGST @18% on `5 lakh for such purchase.
(iv) Finance Department is making a payment of `3 lakh (including GST @ 18%) to a supplier of
‘printing & stationery’.
Assume all other conditions for deduction of TDS are fulfilled.
(a) (i), (ii) and (iii)
(b) (ii), (iii) and (iv)
(c) Only (i) and (ii)
(d) Only (iii) and (iv)
2. M/s Gyaan Publishing House, registered under GST in Delhi, is engaged in printing and selling of books
as well as trading of stationery items. He has provided following information of a consignment which is
to be supplied to Mumbai: -
(i) Taxable value of supplies indicated on tax invoice: ` 35,000/-
(ii) Value of exempted supplies: ` 8,000/-
(iii) Value of goods to be sent to job worker on delivery challan: ` 15,000/-
Calculate the consignment value for the purpose of generating e-way bill for inter-State supply of goods.
Assume rate of tax on taxable goods to be 18%.
(a) ` 35,000/-
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 (b) ` 50,000/-
(c) ` 56,300/-
(d) ` 64,300/-
3. Mr. Manubhai and Mr. Anubhai are two brothers running a business of supplying lubricants located in
the State of Gujarat in their company, M/s. Ambani Lubricants (P) Ltd. On death of their respected father,
the two brothers have divided their business. However, they have signed an agreement that Mr. Anubhai
will not enter into business of supplying lubricants similar to business done by M/s. Ambani Lubricants
(P) Ltd. run by Mr. Manubhai, for which Mr. Manubhai will pay him ` 2.5 crores as a lump sum payment.
State whether transaction entered through the above agreement constitutes supply under CGST Act,
2017 or not.
(a) Yes, supply of goods by Mr. Manubhai.
(b) Yes, supply of goods by Mr. Anubhai.
(c) Yes, supply of services by Mr. Manubhai.
(d) Yes, supply of services by Mr. Anubhai.
4. Banke Bihari (Pedewala), is a famous sweets manufacturer, located and registered in Mathura, Uttar
Pradesh. He received an order for 200 kg of sweets on 2nd November, 2018 from M/s. Ghoomghoom
Travels (P) Ltd., located and registered in same locality of Mathura for a total consideration of
` 1,00,000/- on occasion of Diwali festival. All 200 kg sweets were delivered to M/s. Ghoomghoom
Travels (P) Ltd. on 5th November, 2018, but without invoice, as accountant of Mr. Banke Bihari was on
leave on that day. However, the invoice was raised for the same on 6th November, 2018, when the
accountant joined the office after leave. Payment in full was made on 7th November, 2018.
Determine the time of supply of goods in this case.
(a) 2nd November, 2018
(b) 5th November, 2018
(c) 6th November, 2018
(d) 7th November, 2018
5. M/s. Buildwell Engineering Consultants, located and registered in Gurugram, Haryana provided
consultancy services to M/s. Taj India Ltd., (located and registered in Mumbai, Maharashtra) for its hotel
to be constructed on land situated in Dubai.
Determine the place of supply of consultancy services provided by M/s. Buildwell Engineering
Consultants to M/s. Taj India Ltd.:
(a) Gurugram, Haryana
(b) Mumbai, Maharashtra
(c) Dubai
(d) None of the above
6. Which of the following activity is taxable under GST?
(i) Supply of food by a hospital to patients (not admitted) or their attendants or visitors.
(ii) Transportation of passengers by non-air-conditioned railways
(iii) Services by a brand ambassador by way of folk dance performance where consideration charged
is ` 1,40,000.
(iv) Transportation of agriculture produce by air from one place to another place in India
(v) Services by way of loading, unloading, packing, storage or warehousing of rice

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 (vi) Service provided by GTA where consideration charged for transportation of goods for a single
carriage is ` 900
(a) (i), (v), (vi)
(b) (iii), (iv), (v)
(c) (i), (iii), (iv)
(d) (iv), (v)
7. XY, Bangalore, Karnataka furnishes following information:
(i) 10 MT of inputs stock transferred to branch located in Chennai, Tamil Nadu on 10 th April, 20XX.
Transfer value of the inputs shown in the invoice is ` 10,000.
(ii) 5 MT of inputs supplied to customer located in Chennai at ` 12,500 on 10th April, 20XX.
(iii) Cost of production of 1 MT of input is ` 750.
(iv) Chennai branch is eligible for full input tax credit.
The value of the inputs stock transferred to Chennai Branch is-
(a) ` 10,000
(b) ` 25,000
(c) ` 8,250
(d) ` 12,500
8. Shagun started supply of goods in Vasai, Maharashtra from 01.01.20XX. Her turnover exceeded
` 20 lakh on 25.01.20XX. However, she didn’t apply for registration. Determine the amount of penalty,
if any, that may be imposed on Shagun under section 122(1) of the CGST Act, 2017 on 31.03.20XX, if
the tax evaded by her, as on said date, on account of failure to obtain registration is ` 1,26,000:
(a) ` 10,000
(b) ` 1,26,000
(c) ` 12,600
(d) None of the above
9. Rochester Private Limited has been issued a show cause notice (SCN) on 31.08.2021 under section
73(1) of the CGST Act, 2017 on account of short payment of tax during the period between 01.07.2017
and 31.12.2017. As per section 73(1), in the given case, SCN can be been issued latest
by____________.
(a) 31.12.2021
(b) 30.09.2021
(c) 30.06.2021
(d) 31.12.2020
10. Prabhat International Ltd. exported some goods to USA by air at an FOB price of US $ 1,00,000. Other
details are as follows:
Rate of Rate of exchange Rate of exchange
Particulars Date
duty notified by CBIC prescribed by RBI
Presentation of shipping 1 US $ = 65 1 US $ = 68
16.04.20XX 12%
bill
Let export order 18.05.20XX 10% 1 US $ = 64 1 US $ = 66

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 The export duty payable by Prabhat International Ltd. is:
(a) ` 6,50,000
(b) ` 7,80,000
(c) ` 7,68,000
(d) ` 6,40,000
11. Which of the following legal services does not fall under reverse charge mechanism provisions as
contained under section 9(3) of the CGST Act, 2017-
(a) Representation services provided by an individual advocate
(b) Representation services provided by a senior advocate
(c) Representation services provided by a firm of advocates
(d) Legal services provided by an advocate to an unregistered individual
12. Which one of the following cannot be a reason for cancellation of GST registration?
(a) There is a change in the constitution of business from partnership firm to proprietorship.
(b) The business has been discontinued.
(c) A composition taxpayer has not furnished returns for three consecutive tax periods.
(d) A registered person, other than composition taxpayer, has not furnished returns for three
consecutive tax periods.
13. A registered person can claim refund of unutilised input tax credit on zero rated supplies without payment
of tax or the credit accumulated on account of inverted tax rate structure:
(a) at the end of the tax period, but before the expiry of 2 years from the relevant date.
(b) before the expiry of the tax period.
(c) before the expiry of 3 years from the relevant date.
(d) before the expiry of 18 months from the relevant date.
14. A registered person, who is under investigation for an offence under Chapter XIX of the CGST Act, 2017,
needs to retain the books of accounts/other records pertaining to such investigation until the expiry of:
(a) 72 months from the due date of furnishing of annual return for the year pertaining to such accounts
and records.
(b) 1 year after final disposal of such investigation.
(c) (a) or (b), whichever is later
(d) None of the above
15. The time-limit for issuance of order of best judgment assessment under CGST Act, 2017 is:
(a) 5 years from the date specified for furnishing of the annual return for the financial year to which the tax
not paid relates.
(b) 4 years from the date specified for furnishing of the annual return for the financial year to which the tax
not paid relates.
(c) 3 years from the date specified for furnishing of the annual return for the financial year to which the tax
not paid relates.
(d) None of the above
16. Inspection under CGST Act, 2017 can be ordered if the taxable person has:
(a) suppressed any transaction of supply of goods or services

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 (b) suppressed stock of goods in hand
(c) contravened any provision of the GST law to evade tax
(d) All of the above
17. Where any agent supplies goods on behalf of his principal:
(a) Such agent shall be jointly and severally liable to pay the GST payable on such goods.
(b) The principal shall be jointly and severally liable to pay the GST payable on such goods.
(c) Both (a) and (b)
(d) None of the above.
18. Under the Customs Act, 1962, the relevant date for determining the rate of exchange in case of imported
goods is:
(a) Date when the vessel arrives in India
(b) Date of presentation of bill of entry
(c) Date of examination of goods by proper officer
(d) Date of deposit of duty
19. Which of the following statement(s) is/are correct?
(i) Cases which are specially designed or fitted to contain a specific article and given with the articles
for which they are intended shall follow the classification of items which are packed;
(ii) Packing materials whether capable of repetitive use or not, cleared along with goods, are
classifiable with goods.
(a) (i)
(b) (ii)
(c) Both (i) and (ii)
(d) None
20. Anti-Dumping duty is calculated as
(a) Higher of margin of dumping or injury margin
(b) Lower of margin of dumping or injury margin
(c) Higher of export price or normal value
(d) Lower of export price or normal value
Division B: Descriptive Questions (70 Marks)
Question no. 1 is compulsory. Attempt any four questions out of the remaining five questions.
1. (a) ‘Sarvshiksha Trust’ is a charitable trust registered under section 12AA of the Income-tax Act, 1961.
The trust is registered under GST in the State of Uttar Pradesh. The trust runs the following
educational institutions:
(i) ‘Kaypee Institute of Technology’ (KIT), a private engineering college in Ghaziabad. KIT also
runs distance learning post graduate engineering programmes. Exams for such programmes
are conducted in select cities at centres appointed by the KIT. All the engineering courses
including the distance learning post graduate engineering programme run by KIT are
approved by The All India Council for Technical Education (AICTE).
(ii) ‘Nanhi Mutthi’, a pre-school in Lucknow.

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 (iii) ‘Bright Minds’, a coaching institute in Kanpur. The Institute provides coaching for Institute of
Banking Personnel Selection (IBPS) Probationary Officers Exam.
(iv) ‘Gyan Vaibhav’ a higher secondary school affiliated to CBSE Board.
The trust provides the following details relating to the goods and services received by the various
institutions run by it during the period April 20XX to September 20XX:
Table 1
S. Particulars KIT Nanhi Bright Gyan
No. Mutthi Minds Vaibhav
(`) (`) (`) (`)
(i) Printing services for printing the 2,50,000 1,50,000 2,00,000
question papers (paper and content
are provided by the Institutions)
(ii) Paper procured for printing the 4,30,000 2,58,000 3,44,000
question papers
(iii) Courier services for sending the 50,000
admit cards for the examination, to
the students
(iv) Honorarium to paper setters and 5,00,000
examiners (not on the rolls of the
Institution)
(v) Rent for exam centers taken on rent 8,00,000 1,00,000
like schools etc, for conducting
examination
(vi) Subscription for online educational 4,00,000 80,000 2,20,000 2,40,000
journals
[Nanhi Mutthi has taken the
subscription for online periodicals on
child development and experiential
learning]
(vii) Hire charges for buses used to 4,80,000 5,50,000 1,30,000 7,50,000
transport students and faculty from
their residence to college and back
(viii) Catering services for running a 3,20,000 2,60,000 1,80,000 5,00,000
canteen in the campus for students
(Catering services for KIT include a
sum of ` 60,000 for catering at a
student event organised in a
banquet hall outside the campus)
(ix) Security and housekeeping services 6,00,000 4,00,000 3,75,000 4,65,000
for the institution(s)
(Security and housekeeping
services for Gyan Vaibhav include a
sum of ` 80,000 payable for security
and housekeeping at the student
event organised in a banquet hall
outside the campus)

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 The trust further provides the following details relating to the output services provided to the
students by the various institutions run by it during the period April 20XX to September 20XX:
Table 2
S. Particulars KIT Nanhi Bright Gyan
No. Mutthi Minds Vaibhav
(`) (`) (`) (`)
(i) Tuition fee 35,00,000 15,00,000 20,00,000 25,00,000
(ii) Transport fee charged from 5,00,000 6,00,000 1,30,000 8,50,000
students
(iii) Charges for food supplied in 4,60,000 2,40,000 6,10,000
canteen (located in the
premises of the Institutions)
The canteen facility being
provided by Bright Minds is not
compulsory and is open to
general public as well. However,
canteen facility being provided
by KIT and Gyan Vaibhav is only
for students and staff of such
educational institutions.
With the help of the above details –
(i) determine the amount of GST payable, if any, on goods and services received during April
20XX- September 20XX by the various educational institutions run by the ‘Sarvshiksha Trust’;
(ii) compute net GST liability of the ‘Sarvshiksha Trust’ payable from the Electronic Cash Ledger,
for the period April 20XX to September 20XX.
All the amounts given above are exclusive of taxes, wherever applicable.
Notes:
(i) Rate of GST on catering service is 5%. No ITC has been availed on inputs and input services
used in the supply of catering service. Assume that while providing the catering service in
the canteen, the educational institutions have not used any inputs and input services except
the catering service (mentioned at Sl. No. VIII of Table 1) availed from third parties.
(ii) Rate of GST on goods is 12%. Rate of GST on printing services is 12% and on other services
is 18%.
(ii) Except catering service, wherever relevant, all the conditions necessary for availing the ITC
have been complied with. (10 Marks)
(b) Rahul Agri Millers Ltd., located in Haryana, is engaged in customs milling of paddy into rice. It
does not pay GST on the same as it is of the view that the process of milling of paddy into rice is
exempt under GST since is an intermediate production process in relation to cultivation of plants.
However, Department demands tax on said activity contending that it is not eligible for said
exemption. You are required to determine the veracity of the Department’s contention. (4 Marks)
2. (a) Mr. Rajesh Surana has a proprietorship firm in the name of Surana & Sons in Jaipur. The firm,
registered under GST in the State of Rajasthan, manufactures three taxable products ‘M’, ‘N’ and
‘O’. Tax on ‘N’ is payable under reverse charge. The firm also provides taxable consultancy
services.

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 The firm has provided the following details for the period April 20XX – September 20XX:
Particulars (`)
Turnover of ‘M’ 14,00,000
Turnover of ‘N’ 6,00,000
Turnover of ‘O’ 10,00,000
Export of ‘M’ with payment of IGST 2,50,000
Export of ‘O’ under letter of undertaking 10,00,000
Consultancy services provided to independent clients located in foreign 20,00,000
countries under LUT. In all cases, the consideration has been received in
convertible foreign exchange within 2-3 months from the date of the invoice
Sale of building (excluding stamp duty of ` 2.50 lakh, being 2% of value) 1,20,00,000
Interest received on investment in fixed deposits with a bank 4,00,000
Sale of shares (Purchase price ` 2,40,00,000/-) 2,50,00,000
Legal services received from an advocate in relation to product ‘M’ 3,50,000
Common inputs and input services used for supply of goods and services 50,00,000
mentioned above [Inputs - ` 35,00,000; Input services - ` 15,00,000]

With the help of the above-mentioned information, compute the net GST liability of Surana & Sons,
payable from Electronic Credit Ledger and/or Electronic Cash Ledger, as the case may be, for the
period April 20XX- September 20XX.
Note: Assume that all the domestic transactions of Surana & Sons are intra-State and that rate of
GST on goods and services are 12% and 18% respectively. All the conditions necessary for
availing the ITC have been complied with. Turnover of Surana & Sons was ` 85,00,000 in the
previous financial year. All the amounts given above are exclusive of GST, wherever applicable.
(9 Marks)
(b) Shubham & Company Ltd. has imported a machine from U.K. From the following particulars
furnished by it, arrive at the assessable value for the purpose of customs duty payable.
Particulars Amount
(i) Price of the machine 10,000 U.K. Pounds
(ii) Freight (air) 3,000 U.K. Pounds
(iii) Engineering and design charges paid to a firm in U.K. 500 U.K. Pounds
(iv) License fee relating to imported goods payable by the buyer 20% of price of machine
as a condition of sale
(v) Materials and components supplied in UK by the buyer free
of cost valued at ` 20,000
(vi) Insurance paid to the insurer in India ` 6,000
(vii) Buying commission paid by the buyer to his agent in U.K. 100 U.K. Pounds

Other particulars:
(i) Inter-bank exchange rate: ` 98 per U.K. Pound.
(ii) CBIC notified exchange rate: ` 100 per U.K. Pound.
(iii) Importer paid ` 5,000 towards demurrage charges for delay in clearing the machine from the
airport. (5 Marks)

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3. (a) Rolly Polly Manufacturers Ltd., registered in Mumbai (Maharashtra), is a manufacturer of footwear.
It imports a footwear making machine from USA. Rolly Polly Manufacturers Ltd. avails the services
of Rudra Logistics, a licensed customs broker with its office at Ahmedabad (Gujarat), in meeting
all the legal formalities for getting the said machine cleared from the customs station.
Rolly Polly Manufacturers Ltd. also authorises Rudra Logistics to incur, on its behalf, the expenses
in relation to clearance of the imported machine from the customs station and bringing the same
to its warehouse at Mumbai. These expenses would be reimbursed by Rolly Polly Manufacturers
Ltd. to Rudra Logistics on actual basis. In addition, Rolly Polly Manufacturers Ltd. will also pay the
agency charges to Rudra Logistics for the services rendered by it.
Rudra Logistics raised an invoice in July, 20XX as follows:
S.No. Particulars Amount* (`)
(i) Agency charges 5,00,000
(ii) Unloading of machine at Kandla port, Gujarat 50,000
(iii) Charges for transport of machine from Kandla port, Gujarat to Rudra 25,000
Logistics’ godown in Ahmedabad, Gujarat
(iv) Charges for transport of machine from Rudra Logistics’ Ahmedabad 28,000
godown to the warehouse of Rolly Polly Export Import House in
Mumbai, Maharashtra
(v) Customs duty on machine 5,00,000
(vi) Dock dues 50,000
(vii) Port charges 50,000
(viii) Hotel expenses 45,000
(ix) Travelling expenses 50,000
(x) Telephone expenses 2,000

*exclusive of GST wherever applicable

Compute the value of supply made by Rudra Logistics with the help of given information. Would
your answer be different if Rudra Logistics charges ` 13,00,000 as a lump sum consideration for
clearing the imported machine from the customs station and bringing the same to the warehouse
of Rolly Polly Manufacturers Ltd.? (9 Marks)
(b) Pinnacle Pvt. Ltd. imported five mainframe computer systems from Deliheights Computers, USA
on 31.01.20XX paying customs duty of ` 50 lakh. The computers worked for some time but in
June 20XX some technical faults developed in the systems resulting in complete closure of work.
On being informed about the problem, Deliheights Computers sent his technicians from USA, to
repair the systems in June 20XX itself. However, since no solution was found, the Management
of Pinnacle Pvt. Ltd. re-shipped/returned the goods to Deliheights Computers, USA on 31.12.20XX.
You are the Financial Controller of the Pinnacle Pvt. Ltd. Board of Directors has approached you
for advising whether import duty paid can be taken back from the Central Government when goods
are sent back. Advise, in the light of the provisions of Customs Act, 1962. (5 Marks)
4. (a) Sudama Industries Ltd., registered in the State of Jammu & Kashmir, manufactures plastic pipes
for other suppliers on job-work basis.
On 10.01.20XX, Plasto Manufacturers (registered in the State of Himachal Pradesh) sent plastic
worth ` 4 lakh and moulds worth ` 50,000, free of cost, to Sudama Industries Ltd. to make plastic

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 pipes. Sudama Industries Ltd. also used its own material - a special type of lamination material for
coating the pipes - worth ` 1 lakh in the manufacture of pipes. It raised an invoice of ` 2 lakh as
job charges for making pipes and returned the manufactured pipes through challan to Plasto
Manufacturers on 20.10.20XX.
The same quality and quantity of plastic pipes, as was made for Plasto Manufacturers, were made
by Sudama Industries Ltd. from its own raw material and sold to Solid Pipes (registered in Jammu
and Kashmir) for ` 7.5 lakh on 20.10.20XX.
Examine the scenario and offer your views on the following issues with reference to the provisions
relating to job work under the GST laws:
(i) Is there any difference between the manufacture of plastic pipes by Sudama Industries Ltd.
for Plasto Manufacturers and for Solid Pipes? (2½ Marks)
(ii) Whether Sudama Industries Ltd. can use its own material even when it is manufacturing the
plastic pipes on job-work basis? (1 Mark)
(iii) Whether sending the plastic and moulds to Sudama Industries Ltd. by Plasto Manufacturers
is a supply and a taxable invoice needs to be issued for the same? (3 Marks)
(iv) Whether Sudama Industries Ltd. should include the value of free of cost plastic supplied by
Plasto Manufacturers in its job charges? (2½ Marks)
(b) Mr. Roy, an Indian entrepreneur, went to London to explore new business opportunities on
01.04.2018. His wife also joined him in London after three months. The following details are
submitted by them with the Customs authorities on their return to India on 15.04.2019:
(a) used personal effects worth ` 80,000,
(b) 2 music systems each worth ` 50,000,
(c) the jewellery brought by Mr. Roy worth ` 48,000 [20 grams] and the jewellery brought by his
wife worth ` 96,000 [40 grams].
With reference to Baggage Rules, 2016, determine whether Mr. and Mrs. Roy will be required to
pay any customs duty? (5 Marks)
5. (a) Ranjan intends to start selling certain goods in Delhi. However, he is not able to determine the
classification of the goods proposed to be supplied by him [as the classification of said goods has
been contentious].
Ranjan’s tax advisor has advised him to apply for the advance ruling in respect of said issue. He
told Ranjan that the advance ruling would bring him certainty and transparency in respect of the
said issue and would avoid litigation later. Ranjan agreed with his view, but has some
apprehensions.
In view of the information given above, you are required to advise Ranjan with respect to following:
(i) The tax advisor asks Ranjan to get registered under GST law before applying for the advance
ruling as only a registered person can apply for the same. Whether Ranjan needs to get
registered? (2 Marks)
(ii) Can Ranjan seek advance ruling to determine the classification of the goods proposed to be
supplied by him?
Further, Sambhav - Ranjan’s friend - is a supplier registered in Delhi. He is engaged in supply
of the goods, which Ranjan proposes to supply at the same commercial level that Ranjan
proposes to adopt.

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 He intends to apply the classification of the goods if decided in the advance ruling order to be
obtained by Ranjan, to the goods supplied by him in Delhi. Whether Sambhav can do so?
(3 Marks)
(iii) Ranjan is apprehensive that if at all advance ruling is permitted to be sought, he has to seek
it every year. Whether Ranjan’s apprehension is correct? (2 Marks)
(iv) The tax advisor is of the view that the order of Authority for Advance Ruling (AAR) is final and
is not appealable. Whether the tax advisor’s view is correct? (2 Marks)
(b) Explain briefly the powers of review of the Principal Commissioner or Commissioner of Customs
under section 129D(2) of the Customs Act, 1962 in respect of decisions taken by adjudicating
authority subordinate to him. (5 Marks)
6. (a) In case of death of a person liable to pay tax, interest or penalty, who shall be liable to pay said
dues? Discuss as per the provisions of section 93(1) of the CGST Act, 2017. (4 Marks)
(b) Explain the provisions relating to rectification of errors apparent on the face of record under section
161 of the CGST Act, 2017? (5 Marks)
(c) Briefly explain as to how FTP is linked with customs laws. (5 Marks)

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