Gamma Multiplex registered in the State of Punjab, gives the following offers for booking movie tickets : Sr. No. Particulars Price Charged…

(i) The combo supply of cinema tickets and snacks is a composite supply wherein the entire supply will attract GST at the rate applicable to service of exhibition of cinema being the principal supply. Further, it is an intra-State supply since the place of supply is Punjab 1 . Thus, in the given case, rates of GST to be applied are 9% CGST and 9% SGST. (ii) Supply of snacks is an individual supply. Further, it is an intra-State supply since the place of supply is Punjab 2 . Thus, the applicable rates of GST are 2.5% CGST and 2.5% SGST. (iii) Computation of Gross GST payable by Gamma Multiplex for April, 2024 S. No. Particulars GST Rate (%) Value (₹) CGST (₹) SGST (₹) 1. Supply of combo offer [10,000 X 350] 9 35,00,000 3,15,000 3,15,000 2. Supply of tickets only [2,500 X 200] 9 5,00,000 45,000 45,000 3. Supply of snacks only [1,000 X 250] 2.5 2,50,000 6,250 6,250 Total GST payable by Gamma Multiplex 3,66,250 3,66,250 1 as the place of supply of services supplied to unregistered persons with no address on records is location of the supplier. 2 as the place of supply of goods supplied to unregistered persons over the counter with no address on records is location of the supplier.