M/s. JLM & Sons, a partnership firm, is registered under GST at Bengaluru in the State of Karnataka. It has provided the following information…

Computation of taxable value of supply on which tax is to be paid by M/s JLM & Sons and tax payable thereon Particulars Value (₹) CGST @ 9% (₹) SGST @ 9% (₹) IGST @ 18% (₹) (i) Amount charged from Tamil Nadu Government [Taxable since composite supply of service of milling of wheat into flour and fortification for distribution by State Governments under PDS is exempt from GST only if value of goods supplied in said supply: does not exceed/ is upto 25% of the total value of composite supply. Further, it's an inter-State supply since place of supply is location of recipient, i.e., Tamil Nadu.] 8,50,000 1,53,000 (ii) Direct selling agent (DSA) services to bank [DSA services are not being provided by an individual direct selling agent, but by a partnership firm. Therefore, tax is not payable under reverse charge, but is payable under forward charge. Further, it's an intra-State supply since place of supply is location of recipient, i.e., Karnataka.] 4,00,000 36,000 36,000 (iii) Supply of tobacco leaves [Tax on supply of tobacco leaves by an agriculturist to a registered person is payable by recipient under reverse charge. So, tax is not payable by M/s JLM & Sons. 1 ] (iv) Services provided to State Government [Services provided to the State Government under any training programme for which 75% or more of the total expenditure is borne by the State Government is exempt under GST.] - - (v) Compensation from Sunil Construction Ltd. [Service of agreeing to the obligation to refrain from an act is being provided. Further, it's an intra-State supply since place of supply is location of recipient, i.e., Bengaluru.] 26,00,000 2,34,000 2,34,000 Taxable value of supply on which tax is to be paid by M/s JLM & Sons 38,50,000 1 It is important to note that in accordance with the definition of agriculturist as per section 2(7) of the CGST Act, 2017, only an individual or HUF qualifies as an "agriculturist". Thus, alternatively, it is also possible to interpret that since JLM & Sons is a partnership firm, it is not an agriculturist. In that case, CGST and SGST @ 9% each will be payable under forward charge by JLM & Sons, i.e.9,450 – CGST and - 9,450 – SGST.