GST Problems

8) Why limited is the business of manufacturer of kitchen appliances for
domestic market it is located in Hyderabad during Jan 2022 it has acquired

the following:-
a) Steels from Mumbai supplier to be used as raw material in factory GST ₹54,000
b) Steel Rods from Hyderabad supplier to be used in factory GST ₹12,600
c) 50 LED lamps from Hyderabad supplier to be used in office GST ₹6000
d) Machinery for gym purchased from Vijayawada supplier, gym is used by
employees of Y Limited GST ₹78,000
e) Group Mediclaim Insurance policy taken for employees and their family
members GST ₹54,000
Calculate the amount of net GST payable for Jan 2022 taking into consideration
the following additional information:-
a) On Jan 1st 2022 electronic credit ledger as opening balance of ₹2000 CGST,
₹7000 SGST and ₹3000 IGST
b) Invoice issued pertaining to outward supplies during January 2022 CGST
₹80,000 ,SGST ₹80,000, IGST rupees ₹600.
c) Y limited also provided technical consultancy services pertaining to
manufacture of kitchen appliances it has received an advance of ₹50,000 from Z
limited Hyderabad No GST is charged separately for advance GST rate is 18%
explain
d) out of 50 led lamps 10 lamps are stolen by an unknown person before
installation.
9) Mr Paul a registered dealer in Maharashtra submitted the following information
for the month of December 2022 details of transaction are given below:-
Particular Amount GST rate
Raw materials purchased 5,00,000 5%
from Bangalore
Local raw material M 8,00,000 12%
purchased
Raw material purchased 10,00,000 18%
from USA costing
₹8,00,000(Including BCD
at 10%, & ₹80,000
Excluding IGST)
Local purchase of raw 4,00,000 5%
material Z within the state
from a dealer who
obtained for composition
scheme
Raw material he 4,00,000 0%
purchased from SEZ in
Mumbai
Details of sales
Sale Of goods purchase 10,00,000 5%
from Interstate purchase
and imported raw
materials to a person in
behalf who obtained for
composition scheme
Good sold to an 14,00,000 18%
unregistered dealer of
Pune
Sale of goods to an union 14,00,000 18%
territory of Pondicherry
produced from raw
material M
Sale of goods purchased 15,00,000 18%
from raw material Z to a
registered dealer in Nagpur
(Maharashtra)
Sale of goods purchased 5,00,000 28%
from raw material a to SEZ
at Mumbai
Calculate the Net GST payable by the dealer,
The above purchases or sales are exclusive of GST.

10) Mr. Gopal Rao is a registered dealer in Karnataka. Calculate NET GST payable
from the information given below:-
a) Raw material purchase from foreign market including custom duty paid on
imports at 10% and exclusive of IGST at 12% is ₹5,50,000
b) Raw material purchase from local market (including GST charged on the material
at 5%) ₹2,30,000
c) Raw material purchase from Odisha (including IGST at 12%) ₹45,000
d) Transportation and insurance cost ₹25,000
e) Manufacturing expenses ₹3,50,000
f) Material purchase from a registered dealer who obtained for composition
scheme under GST ₹4,00,000 (Rate of GST on this material is 1%)
Profit margin of a manufacturer is 10% on the selling price
Mr Gopal Rao sold 25% of the finished goods to a SEZ in Bangalore and balance to a
dealer in Bangalore. GST rate on sales of such goods is 12%.
11) Compute net GST payable by Mr Reddy Kumar for the month of August 2022 by
using the following information:-
a) Raw material a purchased within the state inclusive of GST 5% ₹1,57,500
b) Raw material we purchase from local market inclusive of GST 12% ₹56,000
c) raw materials see purchase from registered dealer at 5% GST ₹30,000
d) Raw material deep purchase within the state from unregistered dealer the rate
notified to this product is 18% amount ₹1,04,000
e) Raw material Eve purchase within the state from a registered dealer who
obtained for composition scheme the rate notified by the GST at 12% ₹84,024
f) Raw material imported from Neighbouring state excluding IGST at 28% ₹25,000
g) Raw material G purchase from other state inclusive of IGST at 5% ₹31,500
h) Raw material H imported from other country including BCD and excluding IGST
at 12% ₹15,000
i) Raw material I imported from other country inclusive of BCD and GST at 18%
₹59,000
j) Other direct and indirect expenses ₹61,975
Mr Reddy Kumar sold entire goods to Ram Gopal at a profit of 15% on the cost of
production. 50% of the finished goods sold to a dealer within the state and the
balance sold to a dealer in other state GST on sales is 28%.
12) “K” limited provides services pertaining to retail packing of goods this
services is provided in Punjab to manufacturing units and plantation units. It
gives the following information pertaining to Jan 2022 :-
a) Service by way of waxin, retail packing, labelling of office provided to A

plantation private limited Ludhiyana (invoice ₹17,10,000).
b) Service by way of packing and labelling of chemical goods provided to B limited
(invoice value ₹28,00,000).
c) Service by way of packing of leather goods provided to C Limited (Invoice Value
₹3,00,000) market value of similar service to ambulated persons ₹6,50,000
d) Service by way of vaccine by packing wooden cost provided to D limited (invoice
value ₹5,00,000).
Above figures are exclusive of GST, GST rate is 18%, on January 31st 2022 K Limited
receives an advanced payment of ₹50,000 from E limited for packing of goods
manufacture during 2022 -2023 GST rate is 18% amount is inclusive of GST.
Calculate the amount of net GST payable by K Limited for the month of January
2022. K Limited wants to avail input tax credit on the following:-
a) Balance available in electronic credit ledger Jan 1st 2022 ₹61,000 .
b) Fees paid to an interior decorated for canteen of K Limited (taxable value 10,000
rupees GST ₹1800).
c) Membership of Health Club for employees amount of GST 17,000 rupees.

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GST Problems

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8) Why limited is the business of manufacturer of kitchen appliances for

domestic market it is located in Hyderabad during Jan 2022 it has acquired

Calculate the Net GST payable by the dealer,

The above purchases or sales are exclusive of GST.

a) Service by way of waxin, retail packing, labelling of office provided to A

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