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Case Study 1 - GSTdocx

The document outlines a case study for BBA students focusing on Goods and Service Tax, with specific cases addressing various supply scenarios. It includes instructions for submission details and deadlines, as well as multiple case studies involving GST implications on different transactions. Students are encouraged to consult library resources for further information.

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DR. PREETI JINDAL
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403 views2 pages

Case Study 1 - GSTdocx

The document outlines a case study for BBA students focusing on Goods and Service Tax, with specific cases addressing various supply scenarios. It includes instructions for submission details and deadlines, as well as multiple case studies involving GST implications on different transactions. Students are encouraged to consult library resources for further information.

Uploaded by

DR. PREETI JINDAL
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd

Program: BBA Shift: I/II Semester: V Div: A/B/C

Paper code: BBA 301 Sub.: Goods and Service Tax

Note:
2) It is mandatory to write your details like Name, Enrollment Number, class, shift, semester,
Division and date of Submission on the front page of case study.
3) Last date of Submission 3rd October 2023

Program: BBA Shift: I/II Semester: V Div: A/B/C

Paper code: BBA 301 Sub.: Goods and Service Tax

Note:
2) It is mandatory to write your details like Name, Enrollment Number, class, shift, semester,
Division and date of Submission on the front page of case study.
3) Last date of Submission 5th October 2023

CASE STUDY

Case 1.

Happy Ltd is a man power supply agency. They have supplied man power for cleaning a lake after the
Ganesh immersion without charging any consideration. Is it a supply?

Case 2.

Transfer/Exchange of shares of a company on account of


amalgamation/demerger/acquisition/restructuring without change in the legal entity. Is it supply?

Case 3.
let us take an example of a basket consisting of items like chocolates, biscuits, juices, soft drinks and dry
fruits that we buy on the occasion of Deepawali for one of our friend. In said basket the rate of GST as
applicable on individual items is as under: Items Qty Amount GST Rate Chocolates - 100 gms 200/- 18%
Biscuits - 300 gms 100/- 18% Juices - 250 ml 50/- 12% Soft drinks - 200 ml 15/- 28% Dry fruits - 300 gms
300/- 5%. In this example the value of total pack is Rs. 665/-.

Question 1: whether aforesaid activity is composite supply or mixed supply?

Question 2: which rate of GST is applicable on the price charged?

Case 4.

ABC electronics are selling the HP laptops along with free laptop bags. The GST Rate for Laptop bags is
18% and the Laptop is 12%. In this case answer the following questions:

Question 1: whether aforesaid activity is composite supply or mixed supply?

Question 2: which rate of GST is applicable on the price charged?

Case 5.
Mr.X living in Mumbai is a trader of goods. On the same PAN, he has a branch in Delhi. The details of his
sales (excluding GST) during the FY 19-20 are:

 Taxable goods from Mumbai = Rs.15,00,000


 Exempt goods from Delhi = Rs.10,00,000
 Exports from Mumbai = Rs.5,00,000
 Non-GST Goods from Delhi = Rs.1,00,000
 Total GST on above sales is Rs.1,50,000

Question: Determine whether he is liable to register under GST.

Note: Students are guided to visit library for consulting books and journals and getting access of E-
Books.

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