Question : Define the term Aggregate Turnover. Discuss if GST is applicable in respect of the following transactions: a) X deposits Rs.50,000 in cash in his savings account with Punjab National Bank, Delhi. b) A Ltd., a manufacturing company takes legal advice from B, an advocate in USA and US $ 500 are paid for this purpose. c) P transfers a plot of land situated in Chennai to Q for a consideration of Rs. 1 crore on July 25, 2019. The consideration is payable in installments. d) R is in the business of selling computers. He closes down his business on March31, 2020. Value of unsold stock of computers on that date is Rs.20 lacs. e) Z, of Karnataka, registered under GST, is a technical consultant of many companies. He has been providing technical services to B Ltd., Bangalore since 2010 with consideration settled for each assignment. On January 1,2020,B Ltd. pays Rs.20 lacs to Z on his promise of not providing similar technical services to any other business entity in India or abroad for ten years. Z is of the view that Rs.10 lacs is not chargeable to GST. Do you agree? If not, compute the GST liability of Z ( it cannot be recovered from B Ltd.)Technical services provided by Z are otherwise, chargeable to GST @18%. f) X is a well known actor. Cineblitz gives him Life Time Achievement Award on February 1,2020. The award consists of memento and a cheque of Rs.1 crore. Compute the GST liability of X. g) X Ltd. is an Indian company having branches in Mumbai and Delhi. Mumbai branch provides consultancy service to Delhi branch against an invoice of Rs. 30,000. h) P provides computer maintenance service since 2005 in Maharashtra. During the month ending March 31, 2020, he provides his services in Pune to Q ltd..He receives Rs.25,000 from Q Ltd. and Rs.10 lacs from holding company of Q Ltd.GST @18% on Rs.25,000 will be paid by Q Ltd. Any additional liability will be borne by P. Compute the total GST liability. i) Z takes voluntary retirement from a private sector company. He gets Rs.25 lacs under Voluntary Retirement Scheme.