Indirect Tax Laws (GST & Customs)

Under Notification No. 10/2019-Central Tax, what is the enhanced threshold limit of aggregate turnover for mandatory registration for a person engaged exclusively in intra-State supply of goods in the State of Rajasthan?

A principal sends capital goods to a job worker without payment of tax under Section 143 of the CGST Act, 2017. Within what maximum period must the capital goods be brought back to the principal's place of business or supplied from the job worker's premises, failing which the transaction is deemed to be a supply by the principal on the date they were sent out?

Under Rule 138 of the CGST Rules, 2017, generation of an electronic way bill (E-Way Bill) is mandatory before the commencement of movement of goods in a vehicle if the 'consignment value' exceeds:

Under the Baggage Rules, 2016, an Indian resident passenger returning from Singapore after a stay of 10 days is entitled to a General Free Allowance (GFA) of duty-free clearance of articles in baggage up to a value of:

Adani Power Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Tata Steel Ltd. imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Infosys Technologies Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Reliance Industries Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Larsen & Toubro Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹300,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Bharti Airtel Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

HDFC Bank Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

ITC Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Mahindra & Mahindra Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Sun Pharma Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Bajaj Finance Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹300,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Asian Paints Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Titan Company Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Goods belonging to Hero MotoCorp Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹200,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Wipro Ltd. imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

UltraTech Cement Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

NTPC Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Power Grid Corp Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Hindalco Industries Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Grasim Industries Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Cipla Ltd. imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Vedanta Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Dr. Reddy's Laboratories Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Eicher Motors Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Apollo Hospitals Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Havells India Ltd. imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Dabur India Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Godrej Consumer Products Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Marico Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹200,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Pidilite Industries Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Shree Cement Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Goods belonging to Adani Power Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹300,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Divi's Laboratories Ltd. imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Torrent Pharmaceuticals Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

BPCL incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to IOCL are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹200,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

GAIL (India) Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Coal India Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Tech Mahindra Ltd. imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Tata Consumer Products Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

JSW Steel Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Tata Steel Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Infosys Technologies Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Reliance Industries Ltd. imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Larsen & Toubro Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Bharti Airtel Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to HDFC Bank Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹200,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

ITC Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Mahindra & Mahindra Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Goods belonging to Grasim Industries Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹300,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Sun Pharma Ltd. imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Bajaj Finance Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Asian Paints Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Titan Company Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Wipro Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

UltraTech Cement Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

NTPC Ltd. imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Power Grid Corp Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Hindalco Industries Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Cipla Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Vedanta Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Dr. Reddy's Laboratories Ltd. imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Hero MotoCorp Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Eicher Motors Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Apollo Hospitals Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Havells India Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Dabur India Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Goods belonging to Coal India Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Godrej Consumer Products Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Marico Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Pidilite Industries Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Shree Cement Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Divi's Laboratories Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Torrent Pharmaceuticals Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

BPCL imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

IOCL (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

GAIL (India) Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Tech Mahindra Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Tata Consumer Products Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

JSW Steel Ltd. imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Adani Power Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Tata Steel Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Infosys Technologies Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹200,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Reliance Industries Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Larsen & Toubro Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Goods belonging to UltraTech Cement Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹200,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Bharti Airtel Ltd. imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

HDFC Bank Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

ITC Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Mahindra & Mahindra Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹300,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Sun Pharma Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Bajaj Finance Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Asian Paints Ltd. imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Titan Company Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Wipro Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

NTPC Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Power Grid Corp Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Hindalco Industries Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Grasim Industries Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Cipla Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Vedanta Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Dr. Reddy's Laboratories Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Hero MotoCorp Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Goods belonging to Torrent Pharmaceuticals Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Eicher Motors Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Apollo Hospitals Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Havells India Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Dabur India Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Godrej Consumer Products Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Marico Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Pidilite Industries Ltd. imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Shree Cement Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Divi's Laboratories Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

BPCL supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

IOCL has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

GAIL (India) Ltd. imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Coal India Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Tech Mahindra Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Tata Consumer Products Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹200,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

JSW Steel Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Adani Power Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Goods belonging to Bajaj Finance Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Tata Steel Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Infosys Technologies Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Reliance Industries Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Larsen & Toubro Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹300,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Bharti Airtel Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

HDFC Bank Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

ITC Ltd. imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Mahindra & Mahindra Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Sun Pharma Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Asian Paints Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Titan Company Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Wipro Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

UltraTech Cement Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

NTPC Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Power Grid Corp Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹300,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Hindalco Industries Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Grasim Industries Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Vedanta Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Cipla Ltd. imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Adani Power Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Tata Steel Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Infosys Technologies Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹300,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Reliance Industries Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Larsen & Toubro Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Bharti Airtel Ltd. imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

HDFC Bank Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

ITC Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Dr. Reddy's Laboratories Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Hero MotoCorp Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Eicher Motors Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Apollo Hospitals Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Havells India Ltd. imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Dabur India Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Godrej Consumer Products Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Marico Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹200,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Pidilite Industries Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Tata Consumer Products Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Shree Cement Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Divi's Laboratories Ltd. imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Torrent Pharmaceuticals Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

BPCL incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to IOCL are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹200,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

GAIL (India) Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Coal India Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Tech Mahindra Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

JSW Steel Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Adani Power Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Tata Steel Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Infosys Technologies Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Reliance Industries Ltd. imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Larsen & Toubro Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Bharti Airtel Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to HDFC Bank Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹300,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

ITC Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Power Grid Corp Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Mahindra & Mahindra Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Sun Pharma Ltd. imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Bajaj Finance Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Asian Paints Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Titan Company Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹300,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Wipro Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

UltraTech Cement Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

NTPC Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Hindalco Industries Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Grasim Industries Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹200,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Cipla Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Vedanta Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Dr. Reddy's Laboratories Ltd. imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Hero MotoCorp Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Eicher Motors Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Apollo Hospitals Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Havells India Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

IOCL (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Dabur India Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Godrej Consumer Products Ltd. imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Marico Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Pidilite Industries Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Shree Cement Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹300,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Divi's Laboratories Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Torrent Pharmaceuticals Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

BPCL imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

GAIL (India) Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Coal India Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹300,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Tech Mahindra Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Tata Consumer Products Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

JSW Steel Ltd. imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Adani Power Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Tata Steel Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Infosys Technologies Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Reliance Industries Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Titan Company Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Larsen & Toubro Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Bharti Airtel Ltd. imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

HDFC Bank Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

ITC Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Mahindra & Mahindra Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹300,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Sun Pharma Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Bajaj Finance Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Asian Paints Ltd. imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Wipro Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to UltraTech Cement Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹300,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

NTPC Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Power Grid Corp Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Hindalco Industries Ltd. imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Grasim Industries Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Cipla Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Vedanta Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Dr. Reddy's Laboratories Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Shree Cement Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Hero MotoCorp Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Eicher Motors Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Apollo Hospitals Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Havells India Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Dabur India Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Godrej Consumer Products Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Marico Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Pidilite Industries Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Divi's Laboratories Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Torrent Pharmaceuticals Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹200,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

BPCL supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

IOCL has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

GAIL (India) Ltd. imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Coal India Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Tech Mahindra Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Tata Consumer Products Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

JSW Steel Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Adani Power Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Tata Steel Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Infosys Technologies Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Reliance Industries Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Larsen & Toubro Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹200,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Bharti Airtel Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

HDFC Bank Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

ITC Ltd. imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Mahindra & Mahindra Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Sun Pharma Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Bajaj Finance Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Asian Paints Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Titan Company Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Wipro Ltd. imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

UltraTech Cement Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

NTPC Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Power Grid Corp Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹200,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Hindalco Industries Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Grasim Industries Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Cipla Ltd. imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Vedanta Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Dr. Reddy's Laboratories Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Hero MotoCorp Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹300,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Eicher Motors Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Apollo Hospitals Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Havells India Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Dabur India Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Godrej Consumer Products Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Marico Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹300,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Pidilite Industries Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Shree Cement Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Divi's Laboratories Ltd. imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Torrent Pharmaceuticals Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

BPCL incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to IOCL are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹300,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

GAIL (India) Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Coal India Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Tech Mahindra Ltd. imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Tata Consumer Products Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

JSW Steel Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Adani Power Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Tata Steel Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Infosys Technologies Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Reliance Industries Ltd. imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Larsen & Toubro Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Bharti Airtel Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to HDFC Bank Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

ITC Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Mahindra & Mahindra Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Sun Pharma Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Bajaj Finance Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Asian Paints Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Titan Company Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹300,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Wipro Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

UltraTech Cement Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

NTPC Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Power Grid Corp Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Hindalco Industries Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Grasim Industries Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Cipla Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Vedanta Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Dr. Reddy's Laboratories Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Hero MotoCorp Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Eicher Motors Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Apollo Hospitals Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹300,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Havells India Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Dabur India Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Godrej Consumer Products Ltd. imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Marico Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Pidilite Industries Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Shree Cement Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Divi's Laboratories Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Torrent Pharmaceuticals Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

BPCL imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

IOCL (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

GAIL (India) Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Coal India Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹300,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Tech Mahindra Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Tata Consumer Products Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

JSW Steel Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Adani Power Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Tata Steel Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Infosys Technologies Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹200,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Reliance Industries Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Larsen & Toubro Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Bharti Airtel Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

HDFC Bank Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

ITC Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Mahindra & Mahindra Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹200,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Sun Pharma Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Bajaj Finance Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Asian Paints Ltd. imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Titan Company Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Wipro Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to UltraTech Cement Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹300,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

NTPC Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Power Grid Corp Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Hindalco Industries Ltd. imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Grasim Industries Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Cipla Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Vedanta Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹200,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Dr. Reddy's Laboratories Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Hero MotoCorp Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Eicher Motors Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Apollo Hospitals Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Havells India Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Dabur India Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹200,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Godrej Consumer Products Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Marico Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Pidilite Industries Ltd. imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Shree Cement Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Divi's Laboratories Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Torrent Pharmaceuticals Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹300,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

BPCL supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

IOCL has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

GAIL (India) Ltd. imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Coal India Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Tech Mahindra Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Tata Consumer Products Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹200,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

JSW Steel Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Adani Power Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Tata Steel Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Infosys Technologies Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Reliance Industries Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Larsen & Toubro Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Bharti Airtel Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

HDFC Bank Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

ITC Ltd. imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Mahindra & Mahindra Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Sun Pharma Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Bajaj Finance Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Asian Paints Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Titan Company Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Wipro Ltd. imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

UltraTech Cement Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

NTPC Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Power Grid Corp Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Hindalco Industries Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Grasim Industries Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Cipla Ltd. imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Vedanta Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Dr. Reddy's Laboratories Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Hero MotoCorp Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Eicher Motors Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Apollo Hospitals Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Havells India Ltd. imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Dabur India Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Godrej Consumer Products Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Marico Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹200,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Pidilite Industries Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Shree Cement Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Divi's Laboratories Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Torrent Pharmaceuticals Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

BPCL incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to IOCL are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

GAIL (India) Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Coal India Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Tech Mahindra Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Tata Consumer Products Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

JSW Steel Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Adani Power Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Tata Steel Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Infosys Technologies Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Reliance Industries Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Larsen & Toubro Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Bharti Airtel Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to HDFC Bank Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

ITC Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Mahindra & Mahindra Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Sun Pharma Ltd. imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Bajaj Finance Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Asian Paints Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Titan Company Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹200,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Wipro Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

UltraTech Cement Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

NTPC Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Power Grid Corp Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Hindalco Industries Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Grasim Industries Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹200,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Cipla Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Vedanta Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Dr. Reddy's Laboratories Ltd. imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Hero MotoCorp Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Eicher Motors Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Apollo Hospitals Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Havells India Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Dabur India Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Godrej Consumer Products Ltd. imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Marico Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Pidilite Industries Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Shree Cement Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹200,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Divi's Laboratories Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Torrent Pharmaceuticals Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

BPCL imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

IOCL (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

GAIL (India) Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Coal India Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹200,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Tech Mahindra Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Tata Consumer Products Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

JSW Steel Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Goods belonging to Mahindra & Mahindra Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹200,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Sun Pharma Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Bajaj Finance Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Asian Paints Ltd. imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Titan Company Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Wipro Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to UltraTech Cement Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹300,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

NTPC Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Power Grid Corp Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Hindalco Industries Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Grasim Industries Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Cipla Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Vedanta Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹200,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Dr. Reddy's Laboratories Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

Hero MotoCorp Ltd. has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Eicher Motors Ltd. imports machinery with FOB value ₹3,000,000. Sea freight is ₹600,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Apollo Hospitals Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Havells India Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Dabur India Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹500,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Godrej Consumer Products Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Marico Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹20,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Pidilite Industries Ltd. imports machinery with FOB value ₹2,000,000. Sea freight is ₹400,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Shree Cement Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Divi's Laboratories Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Torrent Pharmaceuticals Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹300,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

BPCL supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

IOCL has total input tax credit ($T$) of ₹2,000,000. Exclusively taxable supplies credit ($T_4$) is ₹1,200,000, exempt credit ($T_2$) is ₹300,000, and blocked credit under 17(5) ($T_3$) is ₹100,000. Exempt turnover ($E$) is ₹2,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

GAIL (India) Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Coal India Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Tech Mahindra Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Tata Consumer Products Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹300,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

JSW Steel Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹500,000. Under Rule 30 of CGST Rules, what is the value of supply?

Adani Power Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

Tata Steel Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Infosys Technologies Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Reliance Industries Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on:

Goods belonging to Larsen & Toubro Ltd. are intercepted in transit without a valid E-Way Bill. Applicable tax on the goods is ₹200,000. Under Section 129(1)(a) of the CGST Act, 2017, what is the penalty payable for release of the goods if owner comes forward?

Bharti Airtel Ltd. supplies goods to its distinct branch in another state. Open market value is not available. Cost of production is ₹1,000,000. Under Rule 30 of CGST Rules, what is the value of supply?

HDFC Bank Ltd. has total input tax credit ($T$) of ₹1,000,000. Exclusively taxable supplies credit ($T_4$) is ₹600,000, exempt credit ($T_2$) is ₹150,000, and blocked credit under 17(5) ($T_3$) is ₹50,000. Exempt turnover ($E$) is ₹4,000,000 and Total turnover ($F$) is ₹10,000,000. Under CGST Rule 42, what is the common credit reversal ($D_1$) to be added to output tax liability?

ITC Ltd. imports machinery with FOB value ₹5,000,000. Sea freight is ₹1,000,000 and insurance is unknown (taken at 1.125% of FOB). BCD rate is 10%, SWS is 10%, and IGST is 18%. What is the total customs duty payable?

Mahindra & Mahindra Ltd. (registered in Mumbai, Maharashtra) hires an architect from New Delhi to design a commercial resort located in Goa. Under Section 12(3) of the IGST Act, what is the Place of Supply?

Sun Pharma Ltd. incurs GST on the following purchases: (i) Motor car for seating capacity of 5 passengers used by executives, (ii) Outdoor catering for annual day function, (iii) Plant & machinery for factory. Under Section 17(5), ITC is blocked on: