(b) ABC Infra, is a partnership firm registered under GST. It furnishes the following details about services provided during the month of February…

Computation of GST payable by the ABC Infra for February, 2024 Particulars CGST @ 9% (₹) SGST @ 9% (₹) (i) Consideration for agreeing to install effluent plant [Taxable since it is a supply of service of agreeing to the obligation to do an act.] 49,500 49,500 (ii) Distribution of 500 passes of cricket match [Exempt since consideration for services by way of right to admission to unrecognised sporting event is not more than 500per person 4 ] - - (iii) Booking air tickets in economy class 5 10,800 10,800 [Taxable since service of booking of air tickets is being provided here. Only the service of transportation of passengers in economy class terminating in Manipur is exempt.] (iv) Service of construction of buildings provided to State Government [Taxable since value of supply of goods constitutes more than 25% of the value of the composite supply of goods and services.] 73,800 73,800 Total GST payable by ABC Infra 1,34,100 1,34,100 4 Consideration charged is 485per person (2,42,500/500). 5 It has been assumed that entire - 1,20,000 represents the service fee/convenience fee charged by ABC Infra. Note: In the given question, it has been assumed that the amounts given in the question are exclusive of GST. It is also possible to assume the given amounts as inclusive of GST and answer shall change accordingly.