Stellar Orbit Appliances Pvt. Ltd., a registered person in Pune, Maharashtra, is engaged in supplying a bouquet of goods and services. It furnishes…

6. Computation of the minimum net GST payable in cash by Stellar Orbit Appliances Pvt. Ltd. for February: Particulars Value (₹) CGST (₹) SGST (₹) IGST (₹) GST payable under forward charge Intra-State supply of printing services [Since supply of printed books (where content is provided by author) is a composite supply wherein the principal supply is supply of printing services, the rate of GST applicable thereon is the rate applicable on supply of printing services, i.e. 9% each under CGST and SGST. Further, place of supply is location recipient of services of printing, i.e. Nashik, Maharashtra.] 2,10,000 18,900 [2,10,000 × 9%] 18,900 [2,10,000 × 9%] - Supply of consignment goods to Nageshwara Agro Estate [Green tax of ₹10,000 is includible in the value of supply, since any taxes levied under any law for the time being in force except under the CGST/ SGST/ UTGST Act and GST Compensation Cess Act, if charged separately by the supplier, is includible in the value of supply. Further, it's an intra-State supply as place of supply is Panchgani, Maharashtra, being location of goods at the time at which movement of goods terminates.] 2,10,000 [2,00,000 + 10,000] 18,900 [2,10,000 x 9%] 18,900 [2,10,000 x 9%] - Supply of air-conditioners to Bridge & Co. [Inter-State supply as place of supply is Tamil Nadu, being the place of installation of machinery.] 6,00,000 - - 1,08,000 [6,00,000 x 18%] Catering to Bright Coaching Classes [Exemption for catering services to an "educational institution" is available only to an educational institution providing services by way of pre-school education and education up to higher secondary school or equivalent. A private commercial coaching institute preparing students for competitive exams is NOT an "educational institution" for this purpose. Hence catering service is taxable. It is an inter-State supply since place of supply, being location of recipient, is Indore, M.P.] 2,40,000 - - 43,200 [2,40,000 × 18%] Supply of goods in territorial waters [Where supply is in the territorial waters, the place of supply is deemed to be in the coastal State where the nearest point of the appropriate baseline is located, viz. Maharashtra in the given case. Hence, supply will be intra-State supply of goods.] 4,50,000 40,500 [4,50,000 x 9%] 40,500 [4,50,000 x 9%] - Transportation of passenger services by an omnibus provided through electronic commerce operator (ECO) [Tax on transportation of passengers' services by an omnibus provided through ECO is a notified service under section 9(5). However, since said services are provided by a company, tax is payable by supplier Stellar Orbit Appliances Pvt. Ltd. and not by the ECO.] 12,58,000 1,13,220 [12,58,000 x 9%] 1,13,220 [12,58,000 x 9%] - Total GST under forward charge 1,91,520 1,91,520 1,51,200 Less: Eligible ITC Goods purchased to be used for activities relating to its obligations under corporate social responsibility. [ITC on goods purchased to be used for activities relating to its obligations under corporate social responsibility is blocked.] - - - - Legal services from Mr. Paramveer [ITC on legal services received is not available since they are being used exclusively in relation to exempt supplies.] - - - - Add: GST payable under reverse charge Legal services from Mr. Paramveer [Tax on legal services provided by an individual advocate to a business entity is payable under reverse charge. Time of supply of such services is 4th March, being earlier of date of payment (Beyond March) or date immediately following 60 days since issue of invoice by the supplier (4th March). Since the time of supply of legal services in the given case does not fall in February, tax liability on the same does not arise in said month.] Minimum net GST payable in cash 1,91,520 1,91,520 1,51,200