FUN TOURS Limited, registered as a regular dealer under GST in the State of Punjab, provides the following information related to the month of…

Computation of gross tax liability of Fun Tours Ltd. for the month of October 2025 Particulars Value (₹) CGST (₹) SGST (₹) IGST (₹) GST payable under forward charge Services as a tour operator [Tour operator services to a foreign tourist in relation to a tour conducted wholly outside India are exempt or not taxable.] 7,00,000 Nil Nil - Snacks and magazines supplied on board [Taxable. It is inter-State supply since place of supply is Haryana being location at which such goods were taken on board and supplier is in Punjab.] 50,000 - - 9,000 [50,000 x 18%] Fine paid to UP State Government [Fine imposed for violation of laws is not consideration for any supply received and are thus not leviable to GST.] 10,000 Nil Nil - Intra-State transportation of passengers by omni bus through an e-commerce operator [Even though transportation of passengers services by an omnibus provided through an ECO are notified services, tax is not payable by ECO, instead it is payable by supplier itself because supplier is a company.] 1,60,000 14,400 [1,60,000 x 9%] 14,400 [1,60,000 x 9%] - GST payable under reverse charge Sponsored a Summer Tour Fair [Since sponsorship services are provided by a person other than a body corporate (NGO)to a body corporate, tax is payable under reverse charge. It is intra-State supply since both place of supply (being location of recipient) and location of supplier are in Punjab.] 2,00,000 18,000 [2,00,000 x 9%] 18,000 [2,00,000 x 9%] - Gross tax liability 32,400 32,400 9,000