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Mock Test Paper - Series I: July, 2025

Date of Paper: 23rd July, 2025
Time of Paper: 10 A.M. to 1 P.M.

INTERMEDIATE COURSE: GROUP-I

PAPER – 3: TAXATION
Time Allowed – 3 Hours Maximum Marks – 100
SECTION – A: INCOME TAX LAW (50 MARKS)
Working Notes should form part of the answer. Wherever necessary, suitable assumptions
may be made by the candidates and disclosed by way of a note. However, in answers to
Questions in Division A, working notes are not required.
The relevant assessment year is A.Y.2025-26.
Division A – Multiple Choice Questions
Write the most appropriate answer to each of the following multiple choice questions by
choosing one of the four options given. All questions are compulsory.
1. Mr. Suraj aged 38 years, is working in Karim Private Limited as an Assistant Manager-
Finance. His yearly pay slip for the financial year 2024-25 is as follows:
Earnings Total (`) Deductions Total (`)
Basic Pay 6,34,068 Employee’s contribution 1,14,132
to Provident Fund
Dearness allowance 1,26,814 Profession tax 2,400
HRA 3,17,040 Income-tax 1,93,400
Transport Allowance 19,200 Net Pay 13,43,278
Personal Allowance 5,09,088
Children Education Allowance 12,000
for two children
Medical Allowance 15,000
Bonus 20,000
Total Earnings 16,53,210 16,53,210
(a) His employer also contributes equivalent amount of contribution towards
provident fund.
(b) Dearness allowance forms part of retirement benefits.

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(c) He has paid ` 55,212 towards mediclaim premium for his parents (aged above
65 years) by account payee cheque.
(d) He has 3 children, studying in Sandalwood International School. The following
are the components of school fees paid for the Academic Session 2024-25:
School Fees Component Child 1 Child 2 Child 3 Total
Tuition fees 30,000 37,000 40,000 1,07,000
Admission fees 20,000 - - 20,000
Books, stationery and uniform 8,000 12,000 15,000 35,000
Infrastructure Fund 25,000 30,000 35,000 90,000
Commute cost 8,000 8,000 8,000 24,000
Activity Fees 6,000 7,000 8,000 21,000
Total Fees 97,000 94,000 1,06,000 2,97,000

(e) Mr. Suraj deposited ` 2,00,000 in the bank account of his minor Child 1,
` 3,00,000 in the account of minor Child 2, and ` 4,00,000 in the account of
minor Child 3. The bank paid interest at the rate of 3.5% per annum on each of
these deposits. All these transactions were made on 1st April, 2024.
(f) He has invested ` 5,000 in HDFC ULIP and taken a LIC policy for his wife for
` 10,000.
(g) He has invested ` 12,500 and ` 25,000 towards NPS Tier I A/c and Tier II A/c,
respectively.
(h) He has also donated ` 50,000 in PM Cares fund.
(i) Mr. Suraj invested ` 40,000 in listed equity shares of Tree India Limited on
01.03.2020 at the rate of ` 200 per share. On 31.12.2024, the company bought
back his 100 shares at ` 300 per share.
(j) Mr. Suraj’s wife, Mrs. Sushma is a housewife.
From the information given above, choose the most appropriate answer to the following
questions –
(i) Which of the following statements is correct regarding the allowances received
by Mr. Suraj if he has opted out of the default tax regime?
(a) Only medical allowance and children education allowance are fully
exempt.
(b) Only children education allowance is exempt upto ` 100 per month per
child for two children.

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(c) All allowances received are fully taxable.

(d) Only transport allowance and children education allowance are fully
exempt.
(ii) What would be the amount of income chargeable to tax under the head
“Salaries” in the hands of Mr. Suraj for the A.Y. 2025-26 if he pays tax under
default regime?
(a) ` 16,53,210
(b) ` 16,26,036
(c) ` 16,01,036
(d) ` 16,71,236
(iii) Determine the amount of tax to be deducted at source by Karim Private Limited
Ltd. on the salary paid to Mr. Suraj under default tax regime, if he has not
informed about his other income to his employer?
(a) Yes, the amount of ` 1,93,400 deducted as tax at source is correct.
(b) No, the correct amount of tax to be deducted at source is ` 1,77,120
(c) No, the correct amount of tax to be deducted at source is ` 1,84,920
(d) No, the correct amount of tax to be deducted at source is ` 1,99,026
(iv) Assuming for the purpose of answering this question only that no contribution is
made by Mr. Suraj and his employer towards provident fund, what amount of
deduction is available to Mr. Suraj under Chapter VI-A for the previous year
2024-25, if he has opted out of the default tax regime under section 115BAC?
(a) ` 2,39,500
(b) ` 2,14,500
(c) ` 2,50,000
(d) ` 2,04,500
(v) What amount of interest income will be included in the total income of Mr. Suraj
for the Assessment Year 2025–26, if he has opted out of the default tax regime?
(a) ` 31,500
(b) ` 28,500

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(c) ` 27,000
(d) ` 30,000
(vi) What will be the tax treatment of buy back of shares of Mr. Suraj by Tree India
Limited bought?
(a) ` 30,000 is taxable as deemed dividend u/s 2(22)(f) and ` 20,000 is long
term capital loss in the hands of Mr. Suraj.
(b) ` 30,000, being the amount received on buy back of shares is exempt in
the hands of Mr. Suraj under section 10(34A).
(c) ` 10,000, being the difference between amount received on buy back and
cost of acquisition of shares is taxable as long-term capital gains in the
hands of Mr. Suraj. Raj
(d) No treatment since buy back of shares is not a transfer.
(6 x 2 = 12 Marks)
2. Mr. Raman, aged 64 years, was not able to provide satisfactory explanation to the
Assessing Officer for the investments of ` 7 lakhs not recorded in the books of
accounts. What shall be the tax payable by him on the value of such investments
considered to be deemed income as per section 69?
(a) ` 2,18,400
(b) ` 55,000
(c) ` 5,46,000
(d) ` 54,600 (2 Marks)
3. Which of the following statements is true regarding the liability to pay advance tax?
(a) Advance tax is payable only if total income exceeds basic exemption limit
(b) Advance tax liability arises only for those who have income from business or
profession.
(c) Ramesh & Sons, a HUF, has to pay advance tax if the advance tax payable is
` 10,000 or more in a financial year.
(d) Mr. Suresh opting for presumptive taxation under section 44ADA is required to
pay advance tax in four instalments (1 Mark)

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Division B – Descriptive Questions

Question No. 1 is compulsory.
Attempt any two questions from the remaining three questions.
1. Mr. Subhash, a manufacturer and distributor of fertilizers and other agricultural
products, aged 61 years, provides the following information for the A.Y. 2025-26:
Trading and Profit and Loss Account of Mr. Subhash
Particulars Amount in Particulars Amount in
` `
To Opening Stock 24,21,000 By Sales 3,12,50,100
To Purchases 2,28,00,500 By Closing stock 26,00,100
To Direct expenses 4,12,040
To Freight inward 2,92,000
To Gross Profit c/d 79,24,660
3,38,50,200 3,38,50,200
To Salaries and wages 17,12,000 By Gross Profit b/d 79,24,660
To General expenses 3,65,000 By Dividend income from 17,20,000
Indian companies (Gross)
To Rates and taxes 2,20,000 By Interest received on 1,08,000
FDs (Net of tax)
To Interest paid on late 2,845 By Rent received 7,20,000
payment of GST
To Income-tax paid for 3,45,000 By Income-tax refund 18,000
F.Y. 2023-24
To Interest paid to 1,20,000
NBFC
To Depreciation 1,82,000
To Net Profit 75,43,815
1,04,90,660 1,04,90,660

Additional information:
(a) The turnover of Mr. Subhash for the financial year ending 31st March 2024 was
` 3.08 crores.
(b) Closing stock of P.Y. 2024-25 was undervalued by ` 25,000.

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(c) Rates and taxes include ` 5,000 paid towards late filing of his Income-tax return
for Assessment Year 2024-25 under section 234F of lncome-tax Act, 1961.
(d) Salaries include ` 15,000 paid on single day by way of cash to his accountant.
(e) Interest paid on loan of ` 10,00,000 taken from a Non-Banking Finance
company. Out of the loan, amount of ` 2 lakhs was used for personal purpose
and the balance was used for business purpose. No TDS was deducted while
payment of interest.
(f) Mr. Subhash paid ` 45,000 by cheque during the year towards a health
insurance premium for himself, his spouse, and his children.
(g) General expenses include an amount of ` 20,000 paid by cheque towards an
advertisement published in a souvenir released by a local political party.
(h) He received an income-tax refund during the year, which includes ` 2,000
towards interest.
(i) Depreciation charged is as per Income-tax Rules, 1962, however, it does not
include depreciation on a new machinery purchased and put to use on
23rd September, 2024 for manufacturing activity. The cost of the vehicle is
` 3,10,000.
(j) Advance Tax paid during the year is ` 15 lakhs.
You are required to compute the tax liability of Mr. Subhash for the A.Y. 2025-26 under
both the regimes. (15 Marks)
2. (a) Mr. Rohan furnished the following particulars of his income for the year ended
31.3.2025.
Particulars `
(a) Income earned from business in Iran which is controlled from 80,000
Delhi (` 65,000 is received in India)
(b) Pension for services rendered in India but received in Iran 24,000
(computed)
(c) Dividend from an Oil Company, an Iran based company, 15,000
received in Iran
(d) Interest on money borrowed by Mr. Deepender, a non- 55,000
resident, for the purpose of investment in shares of XYZ
Ltd., an Indian company

Compute his gross total income for the assessment year 2025-26, if he is:
(i) Resident and ordinarily resident;

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(ii) Resident but not ordinarily resident;

(iii) Non-resident (6 Marks)
(b) Examine & explain the TDS/ TCS implications in the following cases along with
reasons thereof, assuming that the deductees are residents and having a PAN
which they have duly furnished to the respective deductors.
(i) Mr. Ram, an individual carrying on business, reported a turnover of
` 89 lakhs for the F.Y. 2023-24. In April 2024, he entered into an
agreement to hire machinery for use in his business operations for a
monthly rent of ` 50,000.
(ii) XYZ Limited, having an idle parking lot, opted to lease it through a public
bidding process. PQR Ltd, a PSU, emerged as the highest bidder and will
utilize the premises for its business operations under the lease
arrangement. (4 Marks)
3. (a) M/s. Aditya Traders, a sole proprietorship concern, owns four machines that
were first put to use for business purposes in March 2024. The depreciation on
these machines is charged@ 15%.
 The Written Down Value (WDV) of the block as on 1st April 2024 was
` 7,70,000
 On 15th July 2024, it sold two of the old machines for `10,00,000.
 On 30th December 2024, it acquired a second-hand plant for ` 6,10,000
and put it to use for business purposes.
You are required to:
(i) Determine the claim of depreciation for Assessment Year 2025-26.
(ii) Compute the capital gains liable to tax for Assessment Year 2025-26.
(iii) If M/s. Aditya Traders had sold the two machines in July, 2024 for
` 15,00,000, will there be any difference in your above workings?
(4 Marks)
(b) Mr. Arjun and Mr. Rohit started constructing independent residential houses on
plot of land situated in Delhi. Each house comprises a ground floor and a first
floor, having a built-up area of 1,800 sq. ft each. Mr. Arjun commenced
construction on 1st April 2022 and completed it on 1st April 2024. He occupied
the entire house for his personal residence from the date of completion.

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Mr. Rohit also commenced construction on 1st April 2022 and completed it on
30th September 2024. He occupied the ground floor from 1st October 2024 for his
own residence and let out the first floor at a monthly rent of ` 20,000 for the
period from 1st October 2024 to 31st December 2024. The tenant vacated the
premises on 31st December 2024 and Mr. Rohit occupied the entire house from
1st January 2025 onwards.
The following additional information is provided:
1. The fair rent and municipal value of each floor (ground and first) is
` 1,00,000 and ` 72,000 per annum, respectively.
2. Municipal taxes paid: ` 8,000 each by Mr. Arjun and Mr. Rohit.
3. Repair and maintenance expenses: ` 28,000 by Mr. Arjun and ` 30,000
by Mr. Rohit.
4. Housing loans:
o Mr. Arjun availed a loan of ` 15,00,000 @12% p.a. on 01-04-2022.

o Mr. Rohit availed a loan of ` 10,00,000 @10% p.a. on 01-07-2022.

o No principal repayment was made by either till 31-03-2025.
You are required to compute the income from house property of Mr. Arjun and
Mr. Rohit for the A.Y. 2025-26, assuming both Mr. Arjun and Mr. Rohit opt out of
the default tax regime. (6 Marks)
4. (a) On 14th June 2024, Mr. Rajesh Kumar gifted a sum of ` 3,00,000 to his brother's
wife (Mrs. Neha). On 12th July 2024, Mr. Rajesh Kumar's brother (Mr. Rakesh)
gifted ` 5,00,000 to the minor son of Mr. Rajesh Kumar. Both Mrs. Neha and
minor son invested the gifted amounts in fixed deposits on 1st August 2024 at
an interest rate of 9% per annum. Assume Mrs. Anjali (wife of Mr. Rajesh
Kumar) has a higher income than of Mr. Rajesh Kumar’s income and she has
opted out of the default tax regime.

Examine the consequences of the above under the provisions of the Income-tax
Act,1961.
What would be your answer if Mr. Rajesh Kumar's brother (Mr. Rakesh) gifted
` 5,00,000 to Mrs. Anjali instead of minor son. (6 Marks)

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(b) Examine with reasons, whether quoting of PAN in the following transactions is
mandatory or not, as per the provisions of Income-tax Act, 1961 for
A.Y. 2025-26:
(i) Mr. Arjun makes a cash payment of ` 50,000 to Hotel Vista, Dehradun
against a bill raised by the hotel.
(ii) Ms. Kavita enters into a contract for the purchase of debentures, for a
value of ` 1,85,000.
(iii) Mr. Ramesh makes a payment of ` 57,000 for the purchase of units of a
mutual fund.
(iv) Ms. Sneha makes a payment for the purchase of immovable property
valued at ` 9,50,000. Stamp duty value of the property is ` 9,75,000.
(4 Marks)
OR
(b) Mr. Shahid, an individual who is a resident and ordinarily resident in India, has
earned a salary income of ` 8,25,000 during the Financial Year 2024-25. He is
eligible to claim deductions under section 80C, 80D and 80G amounting to
` 2,75,000. On 30th July, 2025, he approaches you for assistance in filing his
return of income.
As a tax consultant, what would be your advice regarding the filing of his return
of income?
What will be your advice if he approaches you on 1st August, 2025.
Note - The due date of filing return of income for A.Y. 2025-26 is 31st July, 2025.
Ignore interest u/s 234A, 234B and 234C. (4 Marks)

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SECTION B – GOODS AND SERVICES TAX (50 MARKS)

QUESTIONS
(i) Working Notes should form part of the answers. However, in answers to Questions in
Division A, working notes are not required.
(ii) Wherever necessary, suitable assumptions may be made by the candidates, and
disclosed by way of notes.
(iii) All questions should be answered on the basis of the provisions of the CGST Act, 2017
and the IGST Act, 2017 as amended by the Finance (No. 2) Act, 2024 including significant
notifications and circulars issued and other legislative amendments made, which have
become effective up to 28.02.2025.
Division A - Multiple Choice Questions (MCQs)
Write the most appropriate answer to each of the following multiple-choice questions by
choosing one of the four options given. All questions are compulsory.
Total Marks: 15 Marks
Case Scenario - I
M/s. Rajnath & Co., a registered supplier under GST, is dealing in supply of taxable goods in
the State of Karnataka.
The firm had opted for Composition Scheme from April month of last financial year. It’s turnover
crossed ` 1.50 crores on 9th May of current financial year and had opted for withdrawal of
composition scheme on the said date.
Rajnath & Co. removed goods on 10th June for delivery to Chandra & Co. on ‘Sale or Return
Basis’. Chandra & Co. accepted the goods vide its confirmation mail dated 15 th December.
The firm has paid GST for various items during the month of August. It is comprised of the
following:
(a) GST paid on input services intended to be used for personal purposes –
` 12,000
(b) GST paid on purchase of Motor Vehicle for business use (being a two-wheeler having
engine capacity of 25CC) – ` 9,000
(c) GST paid on purchase of computer – ` 19,000
(GST portion was included as part of cost to claim depreciation under Income-tax Act, 1961)

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During May, Rajnath and Co. had reversed ITC of ` 10,000 for not making payment to Vendors
within the time prescribed under CGST Act, 2017. This pending payment was cleared in the
month of August.
Out of purchases made and ITC availed during earlier months, the following information is made
available as on September:
Supplier Name Payment is due for (Number of days) Related ITC
Component
XYZ 145 ` 13,000
ABC 199 ` 15,000
PQR 99 ` 20,000
Rajnath & Co received accounting services from Prabhu & Co., an associated enterprise,
located in Sri Lanka. Prabhu & Co. issued invoice for the service on 1st September, which was
entered by Rajnath & Co. in its book on 10th October. But payment was made on 30th September.
All the supply referred above is intra-State unless specified otherwise. Conditions applicable for
availment of ITC are fulfilled subject to the information given above.
Based on the facts of the case scenario given above, choose the most appropriate answer to
Q. Nos. 1 to 5 below:
1. Rajnath & Co. needs to furnish a statement containing details of stock of inputs/ inputs
held in semi-finished / finished goods on the withdrawal of composition scheme by
______
(a) 9th May
(b) 23rd May
(c) 8th June
(d) 7th July
2. In respect of the goods sent on sale or return basis, Rajnath & Co. shall issue the invoice
by ________
(a) 10th June
(b) 10th September
(c) 10th December
(d) 15th December

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3. Determine the amount of eligible input tax credit that can be availed by Rajnath & Co for
the month of August?
(a) Nil
(b) ` 19,000
(c) ` 22,000
(d) ` 50,000
4. Compute the amount of ITC to be reversed for the month of September. Ignore interest
liability, if any.
(a) Nil
(b) ` 28,000
(c) ` 15,000
(d) ` 13,000
5. Time of supply in respect of service imported by Rajnath & Co from its Associated
Enterprise is ___________
(a) 1st September
(b) 30th September
(c) 1st October
(d) 10th October (5 x 2 Marks = 10 Marks)
6. LNT Ltd. generated e-way bill on 12th February at 14.00 hrs. It transported
over-dimensional cargo for a distance of 100 km. The validity period of the e-way bill will
expire on ________if there is no extension of the same.
(a) Midnight of 13th - 14th February
(b) Midnight of 17th - 18th February
(c) At 14.00 hrs. of 13th February
(d) At 14.00 hrs. of 14th February (2 Marks)
7. Mr. Naresh, a supplier of readymade garments issued an invoice to a customer and
erroneously charged a higher value by ` 42,000. Such an invoice was issued on 28th
October. Which document is required to be issued by the company in respect of the
invoice issued on 28th October?
(a) Debit note

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(b) Credit note

(c) Bill of supply
(d) Revised Tax invoice (2 Marks)
8. ‘Truth is God’, a religious trust u/s 12AA of the Income-tax Act, 1961, provides service
by way of renting of premises within the precincts of a religious place which is exempt
upto ` ___________.
(a) ` 999 per day
(b) ` 1,000 per day
(c) ` 9,999 per day
(d) ` 10,000 per day (1 Mark)

Division B - Descriptive Questions

Question No. 1 is compulsory.
Attempt any two questions out of remaining three questions.
Total Marks:35 Marks
1. (a) Sharkfin Limited, a registered dealer in Patna (Bihar), is engaged in various types
of supplies. It is not engaged in renting of cars business. The company provided
the following details for the month of January, 2024.
Sl. Particulars Amount in
No. `
(i) Outward supply of goods made during the month to As given in
various non-related persons: particulars
Particulars Market Transaction column
value (`) Value
(`)
a. in the State of 3,00,000 4,00,000
Bihar (Intra-State)
b. to other States 7,50,000 6,00,000
(Inter-State)
(ii) The company pledged its 5% equity shares to the
merchant banker for the purpose of proposed initial
public offer.
(iii) Stock transfer of goods worth ` 58,000 without
consideration to its branch at Gaya (Bihar). Branch has

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been declared as an additional place of business in the

registration certificate.
(iv) Outward supply of services of milling of paddy into rice 2,00,000
(Intra-State)
(v) Outward supply of services of giving trucks on hire to a 1,50,000
Governmental authority (Intra-State)
Additional Information:
(i) All the amounts given above are exclusive of taxes, wherever applicable.
(ii) Regarding pledging of shares, the face value of shares is ` 5,00,000. The
market value of shares is ` 8,00,000.
(iii) Rate of GST applicable on various supplies are as follows:
Nature of supply CGST SGST IGST
Car rental service 2.5% 2.5% 5%
Transportation of passengers by air 2.5% 2.5% 5%
All other inward and outward supplies 9% 9% 18%

You are required to calculate the total output tax liability of Sharkfin Limited for
the month of January, 2024. (10 Marks)
(b) Green Pines Ltd., Delhi, a registered supplier, manufactures taxable goods. It
provides the following details of taxable inter-State supply made by it during the
month of March.
S. Particulars Amount
No. (`)
(i) List price of taxable goods supplied inter-State (exclusive 15,00,000
of taxes)
(ii) Price linked subsidy received from the Central 2,10,000
Government for supply of taxable goods to Government
School (exclusively related to supply of goods included at
S. No. 1)
(iii) Price linked subsidy received from an NGO for supply of 50,000
taxable goods to an old age home (exclusively related to
supply of goods included at S. No. 1)
(iv) Tax levied by Municipal Authority 20,000
(v) Packing charges 15,000

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(vi) Late fee paid by the recipient of supply for delayed 6,000
payment of consideration (Recipient has agreed to pay
` 6,000 in lump sum and no additional amount is payable
by him over and above such amount)
The list price of the goods is net of the two subsidies received. However, the other
charges/taxes/fee are charged to the customers over and above the list price.
Calculate the total value of taxable supplies made by Green Pines Ltd. during the
month of March. Rate of IGST is 18%. (5 Marks)
2. (a) Strong Health Medical Centre, a clinical establishment, offers the following
services:
(i) Reiki healing treatments.
(ii) Plastic surgeries. One such surgery was conducted to repair cleft lip of a
new born baby.
(iii) Air ambulance services to transport critically ill patients from distant
locations to the Medical Centre.
(iv) Palliative care for terminally ill patients. On request, such care is also
provided to patients at their homes. (Palliative care is given to improve the
quality of life of patients who have a serious or life-threatening disease but
the goal of such care is not to cure the disease).
(v) Alternative medical treatments by way of yoga.
Strong Health Medical Centre also operates a cord blood bank which provides
services in relation to preservation of stem cells.
Strong Health Medical Centre is of the view that since it is a clinical establishment,
all the health care services provided by it as well as all the taxable services
provided to it are exempt from GST.
You are required to examine the situation in the light of relevant statutory
provisions. (5 Marks)
(b) (i) Sahdev & Sons, a registered partnership firm located in Maharashtra, hires
a goods transport agency (GTA) for transporting industrial raw materials
from Gujarat to their factory. The GTA has opted to pay GST under the
forward charge mechanism at the rate of 12% and issues a tax invoice.
Discuss who is liable to pay GST in this case and why, as per the relevant
provisions of GST law.
(ii) Manmohan Enterprises has two registered places of business in Delhi. Its
aggregate turnover in the preceding financial year for both the places of
business is ` 120 lakh. It wishes to pay tax under composition levy, under

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section 10(1) & 10(2) of the CGST Act, 2017, for one of the places of
business for the current financial while continuing paying under normal levy
for other. You are required to advice Manmohan Enterprises whether he
can do so? (5 Marks)
3. (a) Determine the effective date of registration under CGST Act, 2017 in respect of
the following cases with proper explanation:
(i) The aggregate turnover of Nakul Industries of Mumbai has exceeded
` 40 lakh on 1st August. Nakul Industries manufactures LED TVs in Mumbai
and sells them in Pune. It submits the application for registration on
20th August. Registration certificate granted on 25th August.
(ii) Agarwal Teleservices is an architect in Lucknow. Its aggregate turnover
exceeds ` 20 lakh on 25th October. It submits the application for
registration on 27th November. Registration certificate is granted to it on
5th December. (6 Marks)
(b) RKT Caretakers, a registered person, provides the services of repair and
maintenance of electrical appliances. On April 1, it has entered into an annual
maintenance contract with P for its Air Conditioner and Washing Machine. As per
the terms of contract, maintenance services will be provided on the first day of
each quarter of the relevant financial year and payment for the same will also be
due on the date on which service is rendered. During the year, it provided the
services on April 1, July 1, October 1, and January 1 in accordance with the terms
of contract. When should RKT Caretakers issue the invoice for the services
rendered? (4 Marks)
4. (a) Mrs. Neelam, an unregistered person from Punjab, purchases a washing machine
from HomeEquip Store, which is an E-commerce platform registered in Delhi. She
mentions a billing address in Punjab but requests delivery to her friend’s address
in Haryana. The invoice records only the billing address in Punjab and no mention
of the delivery address.
Determine the place of supply and justify your answer with legal backing from GST
provisions. (4 Marks)
Or
(a) What is the place of supply for mobile connection? Can it be the location of
supplier? (4 Marks)
(b) Mr. Abhishek is engaged in the business of trading of mobiles. He is eligible for
composition scheme and has opted for the same. He seeks your advice for
records which are not required to be maintained by him as composition taxable
person. (6 Marks)

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