In the following independent cases, decide taxability or otherwise and also state which person is liable to pay GST, if any. You may assume that recipient is located in the taxable territory. Ignore the aggregate turnove

CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · PYQS · June 2026
In the following independent cases, decide taxability or otherwise and also state which person is liable to pay GST, if any. You may assume that recipient is located in the taxable territory. Ignore the aggregate turnover of previous year: Mr. Vivaan, a registered air-conditioner dealer of Jaipur needs 4 airconditioner for his newly constructed house. He transferred 4 air-conditioners (on which ITC has already been availed by it) from its stock in trade, for the said purpose.

Answer & Explanation:

As per Section 7 of the CGST Act, 2017, Permanent transfer of air-conditioner its stock for personal use at its residence, though without consideration, would amount to supply because ITC taken on it and Mr. Vivaan will pay Tax.

Topics: GST

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