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. Ghanshyam an unregistered person sold an air-conditioner to ABK Sales Ltd. for ₹ 17,000. Mr. Ghanshyam had bought the said air-conditioner 7 months ago for his residence.

Answer & Explanation:

Sale of air-conditioner by Mr. Ghanshyam will not qualify as supply under section 7 of the CGST Act, 2017 as although it is made for a consideration, but it's not in the course or furtherance of business.

Topics: GST

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