Question 1.
(A) Mr. Nagarjun, a registered supplier of Chennai, has received the following amounts in
respect of the activities undertaken by him during the month ended on 30th September, 2019:
S. No. Particulars Amount (Rupees)
1 Amount charged for service provided to
recognized sports body as selector of national
team.
50,000
2 Commission received as an insurance agent
from insurance company.
65,000
3 Amount charged as business correspondent
for the services provided to the urban branch
of a nationalized bank with respect to savings
bank accounts.
15,000
4 Service to foreign diplomatic mission located in
India
28,000
5 Funeral services. 30,000
He received the services from unregistered goods transport agency for his business activities and
paid freight of ` 45,000 (his aggregate turnover of previous year was Rs 9,90,000)
Note: All the transactions stated above are intra-State transactions and also are exclusive
of GST. You are required to calculate gross value of taxable supply on which GST is to be paid
by Mr. Nagarjun for the month of Septembe, 2019. Working notes should form part of your
answer.
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