A. Outline the GCT Issues in either Real Resort Ltd. and the Commissioner of GCT (Jamaica, 1999) or J.Wray & Nephew ltd. vs. GCT Commissioner (Jamaica, 1998).

B. List the responsibilities of a registered GCT taxpayer.

C. List SIX (6) information that should be on a Tax Invoice in accordance to Regulation 8 of the GCT Act of Jamaica.

D. Astons Hardware in March 2017 purchased lumber (standard rate) totaling $680 000 cement $360 000 (rate 7.5 %), fluorescent bulbs $20 000 (zero rated). In making the taxable supplies Astons hardware incurred the input tax:

GCT on lease of Premises :$120 000

GCT on Repairs and Maintenance of delivery trucks : $57 000

GCT on uniform and lunch provided to staff: $22 000

GCT on other related miscellaneous expenses :$ 34 000

He sold sand $600 000 (exempt), lumber $1 200 000 and cement $ 500 000). Prices do not include GCT. What is the GCT payable/ to Astons Hardware to the month of March?