WY (P) Ltd. sold goods to PR & Co. The list price was ₹1,40,000 for the goods besides (i) packing charges ₹6,000; (ii) interest for delayed payment ₹8,000; (iii) transport charges ₹12,000 through own vehicle of WY (P

CS Executive · Tax Laws and Practice · PYQS · December 2019
WY (P) Ltd. sold goods to PR & Co. The list price was ₹1,40,000 for the goods besides (i) packing charges ₹6,000; (ii) interest for delayed payment ₹8,000; (iii) transport charges ₹12,000 through own vehicle of WY (P) Ltd. The value of supply is:
(A) ₹1,66,000
(B) ₹1,54,000
(C) ₹1,46,000
(D) ₹1,40,000

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: GST

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