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CA Intermediate · Taxation · Charge of GST

Mehta Enterprises, a registered supplier in Pune (Maharashtra), supplies goods of taxable value Rs 3,00,000 (GST 18%) to Hari Stores, Nagpur (Maharashtra), and separately goods of taxable value Rs 2,00,000 (GST 18%) to Gupta & Co., Hyderabad (Telangana). In the same month it also supplies exempt goods of Rs 1,00,000. Which option correctly shows the total GST liability (before ITC) and its heads?

The liability is CGST Rs 27,000, SGST Rs 27,000 and IGST Rs 36,000. The Nagpur supply is intra-State, so 18% of Rs 3,00,000 splits equally into CGST and SGST. The Hyderabad supply is inter-State, so 18% of Rs 2,00,000 is IGST. Exempt goods carry no tax.

  1. ACGST Rs 27,000, SGST Rs 27,000 and IGST Rs 36,000Correct
  2. BCGST Rs 54,000, SGST Rs 54,000 and IGST Rs 36,000
  3. CIGST Rs 90,000 only
  4. DCGST Rs 27,000, SGST Rs 27,000, IGST Rs 36,000 and GST Rs 18,000 on exempt goods

Explanation

Pune to Nagpur is intra-State: 18% of 3,00,000 = 54,000, split as CGST 27,000 and SGST 27,000. Pune to Hyderabad is inter-State: 18% of 2,00,000 = IGST 36,000. Exempt supplies attract no tax. Total = Rs 90,000, but only in the heads stated in option A.

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