Mr. Dev is registered as a regular tax-payer under GST in Mumbai, Maharashtra since July 2017. His turnover for the previous year was ₹ 2 crore. He…

Computation of total GST payable by Mr. Dev Particulars Amount (₹) CGST @9% (₹) SGST @9% (₹) (i) Storage/warehousing of potato chips [Services by way of storage/ warehousing of potato chips not being agricultural produce is not exempt.] 4,00,000 36,000 36,000 (ii) Supply of online journal to school [Not exempt, since such services are exempt only when they are provided to an educational institution providing education as a part of a curriculum for obtaining a recognised qualification. Thus, exemption from GST is not available when such services are provided to a secondary and higher secondary school.] 2,00,000 18,000 18,000 (iii) Composite supply of goods and services to State Development Corporation [Not exempt since exemption in respect of composite supply of goods and services by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution is not available when such supply is made to a Government entity.] 1,40,000 12,600 12,600 (iv) Sitting fees for attending meeting as an independent director [Services provided by an independent director to company are not in course/relation of employment are thus outside the scope of Schedule III of CGST Act, 2017. So, they qualify as supply. Further, tax on such services is payable by company under reverse charge.] - - (v) Insurance commission received as an insurance agent [Tax on services provided by insurance agent to insurance company is payable by such company under reverse charge.] - - (vi) Services provided to State Government for fitness training program [Not exempt, since services provided to the State Government under any training programme are exempt only when 75% or more of the total expenditure for the same is borne by the State Government.] 1,50,000 13,500 13,500 (vii) Honorarium received to appear as guest anchor [Liable to GST, since it is not specifically exempt and is not declared as 'neither a supply of goods nor a supply of service' under Schedule III of the CGST Act, 2017.] 25,000 2,250 2,250 (viii) Services provided to a recognized sports body as a commentator [Services by an individual as a commentator to a recognized sports body are not exempt.] 6,00,000 54,000 54,000 Total GST payable by Mr. Dev 1,36,350 1,36,350