Taxation - GST Ch 02: Supply - Test 3: answer key

Question 1 · 2 marks · Taxation - GST Ch 02: Supply · hard

Scenario. M/s Nandini Real Estates Pvt. Ltd., a registered builder in Karnataka, undertook a major project 'Skyline Heights' in FY 2026-27. The company entered into a contract with Mr. Aryan for the construction of a duplex villa for a lump sum amount of ₹ 1,20,00,000. The contract involved the supply of materials (bricks, cement) and labour services. Later, the company provided a fully equipped restaurant service within the complex to its residents for a monthly fee of ₹ 15,000 per resident. The company also sold an independent commercial shop to Smt. Anuradha on 15th January 2027 for ₹ 80,00,000. The completion certificate for the shop was issued by the local authority on 10th November 2026. Additionally, the company provided maintenance services without consideration to a local orphanage for 2 months, where the cost of materials consumed was ₹ 25,000. The company also rented out a commercial office space to Aryan Steels Ltd. for a monthly rent of ₹ 2,00,000, which was used by them for their business operations.

What is the classification of the construction contract entered into by M/s Nandini Real Estates with Mr. Aryan for the duplex villa?

1. It is a supply of goods as the primary component is the transfer of materials like bricks and cement.
2. It is a composite supply treated as a supply of service under the deemed provisions for works contracts. (correct answer)
3. It is a mixed supply since both goods and services are involved but not naturally bundled.
4. It is neither a supply of goods nor services as it relates to immovable property.

Answer: B — It is a composite supply treated as a supply of service under the deemed provisions for works contracts.

Explanation. A works contract is defined under Section 2(119) as a contract for building, construction, etc., wherein transfer of property in goods is involved in the execution of such contract. Para 6(a) of Schedule II specifically classifies works contracts as a supply of services. Hence, the entire value of ₹ 1,20,00,000 is taxable as a service, and the material transfer is subsumed within this classification.

Where it goes wrong. Students often mistakenly classify construction contracts as mixed supplies or supply of goods because physical materials are used, ignoring the specific deeming provision under Schedule II.

Authority. Schedule II, Para 6(a) of the CGST Act, 2017; Section 2(119) of the CGST Act, 2017

Question 2 · 2 marks · Taxation - GST Ch 02: Supply · medium

How is the sale of the independent commercial shop to Smt. Anuradha treated under GST law?

1. It is a taxable supply of goods as the builder is transferring a commercial property.
2. It is a supply of service under the Schedule II provisions for the sale of under-construction property.
3. It is a deemed supply under Schedule I as the property was sold for a consideration.
4. It is neither a supply of goods nor a supply of services since the sale occurred after the issuance of the completion certificate. (correct answer)

Answer: D — It is neither a supply of goods nor a supply of services since the sale occurred after the issuance of the completion certificate.

Explanation. Para 5 of Schedule III states that the sale of land and, subject to Para 5(b) of Schedule II, the sale of building is treated neither as a supply of goods nor as a supply of services. Since the completion certificate was issued on 10th November 2026 and the sale occurred on 15th January 2027, the sale is post-completion and falls outside the GST net.

Where it goes wrong. Students may incorrectly assume that any sale of property by a builder is a supply of service, missing the critical timing distinction regarding the completion certificate.

Authority. Schedule III, Para 5 of the CGST Act, 2017

Question 3 · 2 marks · Taxation - GST Ch 02: Supply · medium

What is the GST implication of the monthly rent of ₹ 2,00,000 received by M/s Nandini Real Estates for the commercial office space used by Aryan Steels Ltd.?

1. It is classified as a supply of service under the specific provisions for the renting of immovable property. (correct answer)
2. It is classified as a supply of goods since the immovable property is being transferred.
3. It is not a supply as the property is used by the tenant for their own business operations.
4. It is a deemed supply without consideration and hence exempt from GST.

Answer: A — It is classified as a supply of service under the specific provisions for the renting of immovable property.

Explanation. Para 2 of Schedule II explicitly classifies any lease, tenancy, easement, licence to occupy land, or the letting out of a building (including a commercial, industrial or residential complex) for business or commerce, as a supply of services. Renting the commercial office space to Aryan Steels Ltd. is therefore a supply of service.

Where it goes wrong. Students might think that immovable property-related transactions are either not supplies or are supplies of goods, overlooking the specific Schedule II categorization.

Authority. Schedule II, Para 2 of the CGST Act, 2017

Question 4 · 2 marks · Taxation - GST Ch 02: Supply · hard

What is the GST implication of the maintenance services provided by M/s Nandini Real Estates to the local orphanage without consideration?

1. It is a taxable supply of service as it is in the course of business.
2. It is a deemed supply under Schedule I since the cost of materials was incurred by the company.
3. It is not a supply as it is made without consideration and does not fall under Schedule I. (correct answer)
4. It is an exempt supply as services to charitable institutions are excluded from GST.

Answer: C — It is not a supply as it is made without consideration and does not fall under Schedule I.

Explanation. For a transaction to be a supply under Section 7(1)(a), it must be made for a consideration. Maintenance services provided without consideration do not qualify as a supply. Furthermore, this transaction does not fall under the specific deemed supplies listed in Schedule I (such as supplies between related persons, permanent transfers of business assets, etc.).

Where it goes wrong. Students often assume that any activity linked to the business is a supply, ignoring the fundamental 'consideration' requirement and the exhaustive nature of Schedule I.

Authority. Section 7(1)(a) of the CGST Act, 2017; Schedule I of the CGST Act, 2017

Question 5 · 2 marks · Taxation - GST Ch 02: Supply · medium

Scenario. Vikramaditya Tech Labs LLP, a registered entity in Maharashtra, provides a range of IT and hardware solutions. During February 2027, it entered into a contract with Aryan Retail Ltd. to supply 50 laptops (taxable at 18%), each accompanied by a mandatory laptop bag (taxable at 28%), for a consolidated price of ₹ 5,00,000 per set. The contract mandated that the bags cannot be sold separately. In a separate transaction, the LLP supplied a 'Festive Gift Hamper' to Smt. Anuradha Sen for ₹ 10,000, which included a Bluetooth speaker (taxable at 18%), a power bank (taxable at 28%), and a chocolate box (taxable at 5%). The items in the hamper could be purchased individually. Furthermore, the LLP provided a maintenance service (taxable at 18%) along with the lease of a commercial photocopier machine (taxable at 28%) for a single monthly fee of ₹ 25,000, where the maintenance is essential for the machine's operation.

What is the nature of the supply when Vikramaditya Tech Labs LLP supplies a laptop along with a mandatory laptop bag for a consolidated price of ₹ 5,00,000?

1. It is a mixed supply as the laptop and bag have different applicable tax rates.
2. It is a composite supply where the laptop is the principal supply, and the entire value is taxed at 18%. (correct answer)
3. It is a composite supply where the bag is the principal supply, and the entire value is taxed at 28%.
4. It is a supply of two distinct goods and must be billed separately at their respective rates.

Answer: B — It is a composite supply where the laptop is the principal supply, and the entire value is taxed at 18%.

Explanation. The supply of a laptop with a mandatory laptop bag constitutes a composite supply under Section 2(30), as they are naturally bundled in the ordinary course of business. The laptop is the principal supply. As per Section 8(a), the composite supply is treated as the supply of the principal item, and the entire value is taxed at the rate applicable to the laptop (18%).

Where it goes wrong. Students often see different tax rates and jump to the conclusion that it is a mixed supply or that each item should be taxed separately, missing the concept of natural bundling.

Authority. Section 2(30) of the CGST Act, 2017; Section 8(a) of the CGST Act, 2017

Question 6 · 2 marks · Taxation - GST Ch 02: Supply · hard

How is the 'Festive Gift Hamper' supplied to Smt. Anuradha Sen classified under GST?

1. It is a composite supply with the Bluetooth speaker as the principal supply.
2. It is a composite supply with the power bank as the principal supply.
3. It is a mixed supply as the items can be purchased individually and are not naturally bundled. (correct answer)
4. It is a supply of distinct goods, and GST must be charged at the rate of the chocolate box.

Answer: C — It is a mixed supply as the items can be purchased individually and are not naturally bundled.

Explanation. A mixed supply under Section 2(74) involves two or more individual supplies made for a single price, where the items are not naturally bundled. Since the Bluetooth speaker, power bank, and chocolate box are independent items that can be purchased separately and are not naturally interdependent, the hamper is a mixed supply.

Where it goes wrong. Students may incorrectly label the hamper as a composite supply just because it is sold for a single price, ignoring the critical condition that the items must not be naturally bundled.

Authority. Section 2(74) of the CGST Act, 2017

Question 7 · 2 marks · Taxation - GST Ch 02: Supply · hard

What is the classification of the lease of the commercial photocopier machine along with essential maintenance services for a single monthly fee?

1. It is a composite supply where the principal supply is the lease of the machine, and the applicable rate is 28%. (correct answer)
2. It is a mixed supply because two different services are provided for a single price.
3. It is a composite supply where the principal supply is the maintenance service, and the applicable rate is 18%.
4. It is not a supply since the machine is only leased and not sold.

Answer: A — It is a composite supply where the principal supply is the lease of the machine, and the applicable rate is 28%.

Explanation. The lease of a photocopier along with essential maintenance is a composite supply. The principal supply is the lease of the machine (taxable at 28%), and maintenance is ancillary to ensure the machine functions. Under Section 8(a), the entire monthly fee is taxed at the rate of the principal supply (28%).

Where it goes wrong. Students often misclassify combined service offerings as mixed supplies, forgetting that if one element is ancillary to the main element, it is a composite supply.

Authority. Section 2(30) of the CGST Act, 2017; Section 8(a) of the CGST Act, 2017

Question 8 · 2 marks · Taxation - GST Ch 02: Supply · hard

At what rate will GST be levied on the total value of the 'Festive Gift Hamper' supplied for ₹ 10,000?

1. 18%
2. 5%
3. It will be taxed proportionately at 18%, 28%, and 5%.
4. 28% on the entire value of the hamper. (correct answer)

Answer: D — 28% on the entire value of the hamper.

Explanation. According to Section 8(b), a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax. Since the power bank within the hamper attracts the highest rate of 28%, the entire value of the ₹ 10,000 hamper will be subject to GST at 28%.

Where it goes wrong. Students often attempt to bifurcate the value and apply different rates to different items in a mixed supply, which is incorrect under GST law.

Authority. Section 8(b) of the CGST Act, 2017

Question 9 · 2 marks · Taxation - GST Ch 02: Supply · medium

Scenario. During Tax Year 2026-27, a registered taxpayer is evaluating statutory compliance, computation of taxable income, and eligible tax deductions in accordance with the provisions of the Income-tax Act, 2025 and applicable rules for the May 2027 examination.

M/s Delta Corp leases a high-end machinery to a manufacturing unit for a specified period. The ownership of the machinery does not transfer to the manufacturing unit. How is this transaction classified under Schedule II?

1. Supply of goods under Para 1.
2. Neither supply of goods nor supply of services under Schedule III.
3. Supply of service under Para 5(f) for the transfer of the right to use goods. (correct answer)
4. Supply of service under Para 2 for the renting of immovable property.

Answer: C — Supply of service under Para 5(f) for the transfer of the right to use goods.

Explanation. Para 5(f) of Schedule II explicitly states that the transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment, or other valuable consideration is classified as a supply of service. The absence of transfer of title makes it a service.

Where it goes wrong. Students often confuse the transfer of the right to use goods with the actual transfer of goods, incorrectly classifying it as a supply of goods.

Authority. Schedule II, Para 5(f) of the CGST Act, 2017

Question 10 · 2 marks · Taxation - GST Ch 02: Supply · medium

Scenario. During Tax Year 2026-27, a registered taxpayer is evaluating statutory compliance, computation of taxable income, and eligible tax deductions in accordance with the provisions of the Income-tax Act, 2025 and applicable rules for the May 2027 examination.

Mr. Suresh buys a car under a hire purchase agreement where the ownership of the car will be transferred to him only after paying the final instalment at the end of three years. How is this transaction classified under Schedule II?

1. It is classified as a supply of goods under the specific provision for hire purchase. (correct answer)
2. It is classified as a supply of service as the title has not yet been transferred.
3. It is a composite supply of both goods and services.
4. It is a mixed supply since both the car and the financing service are involved.

Answer: A — It is classified as a supply of goods under the specific provision for hire purchase.

Explanation. Para 1(c) of Schedule II explicitly states that any transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed is classified as a supply of goods.

Where it goes wrong. Students may incorrectly treat hire purchase as a supply of service because the transfer of title is deferred, ignoring the specific inclusion under Schedule II.

Authority. Schedule II, Para 1(c) of the CGST Act, 2017

Question 11 · 2 marks · Taxation - GST Ch 02: Supply · hard

Scenario. During Tax Year 2026-27, a registered taxpayer is evaluating statutory compliance, computation of taxable income, and eligible tax deductions in accordance with the provisions of the Income-tax Act, 2025 and applicable rules for the May 2027 examination.

A builder sells a completed residential flat to a customer after obtaining the occupation certificate from the competent authority. How is this transaction treated under GST?

1. It is a supply of goods as it involves the transfer of an immovable property.
2. It is a supply of service under the construction services provisions.
3. It is a composite supply taxable at the highest rate.
4. It is neither a supply of goods nor a supply of services under Schedule III. (correct answer)

Answer: D — It is neither a supply of goods nor a supply of services under Schedule III.

Explanation. Para 5 of Schedule III states that the sale of land and, subject to Para 5(b) of Schedule II (which deals with under-construction buildings), the sale of a building is treated neither as a supply of goods nor as a supply of services. Once the occupation or completion certificate is received, the transaction is outside the GST net.

Where it goes wrong. Students often apply the under-construction rules to completed properties, missing the critical distinction introduced by the completion certificate.

Authority. Schedule III, Para 5 of the CGST Act, 2017

Question 12 · 2 marks · Taxation - GST Ch 02: Supply · hard

Scenario. During Tax Year 2026-27, a registered taxpayer is evaluating statutory compliance, computation of taxable income, and eligible tax deductions in accordance with the provisions of the Income-tax Act, 2025 and applicable rules for the May 2027 examination.

An employee resigns from M/s Zenith Ltd. and pays a notice pay recovery amount to the employer for not serving the notice period. How is this amount treated under GST?

1. It is a taxable supply of service by the employee to the employer.
2. It is not a supply as services by an employee to the employer are excluded under Schedule III. (correct answer)
3. It is a deemed supply under Schedule I as it is a recovery in the course of business.
4. It is taxable as a service of forbearance to act under Schedule II.

Answer: B — It is not a supply as services by an employee to the employer are excluded under Schedule III.

Explanation. Para 1 of Schedule III specifies that services by an employee to the employer in the course of or in relation to employment are treated neither as a supply of goods nor a supply of services. Notice pay recovery is intrinsically linked to the employment contract and is therefore outside the GST net.

Where it goes wrong. Students may incorrectly apply the 'agreeing to the obligation to refrain from an act' provision from Schedule II, failing to recognize the overriding exclusion for employer-employee relationships.

Authority. Schedule III, Para 1 of the CGST Act, 2017

Question 13 · 2 marks · Taxation - GST Ch 02: Supply · medium

Scenario. During Tax Year 2026-27, a registered taxpayer is evaluating statutory compliance, computation of taxable income, and eligible tax deductions in accordance with the provisions of the Income-tax Act, 2025 and applicable rules for the May 2027 examination.

M/s Alpha Ltd. pays fees to the High Court for filing an appeal in a commercial dispute. What is the GST implication of these court fees?

1. It is a taxable supply of service as it is related to business.
2. It is exempt from GST as it is a statutory payment.
3. It is not a supply as services by any court or Tribunal are excluded under Schedule III. (correct answer)
4. It is a supply of service under the legal services category.

Answer: C — It is not a supply as services by any court or Tribunal are excluded under Schedule III.

Explanation. Para 2 of Schedule III explicitly excludes services by any court or Tribunal established under any law for the time being in force from the definition of supply. Therefore, fees paid to the High Court are treated as neither a supply of goods nor a supply of services.

Where it goes wrong. Students may assume that because the service is used for business, it is taxable, ignoring the specific negative list entry for courts and tribunals.

Authority. Schedule III, Para 2 of the CGST Act, 2017

Question 14 · 2 marks · Taxation - GST Ch 02: Supply · medium

Scenario. During Tax Year 2026-27, a registered taxpayer is evaluating statutory compliance, computation of taxable income, and eligible tax deductions in accordance with the provisions of the Income-tax Act, 2025 and applicable rules for the May 2027 examination.

Mr. Verma availed the services of a mortuary to transport and preserve the body of his deceased relative. How are these services treated under GST law?

1. Taxable supply of service.
2. Composite supply taxable at the standard rate.
3. Exempt supply.
4. Neither a supply of goods nor a supply of services. (correct answer)

Answer: D — Neither a supply of goods nor a supply of services.

Explanation. Para 4 of Schedule III specifically excludes services of funeral, burial, crematorium, or mortuary, including the transportation of the deceased, from the definition of supply. These activities are treated as neither a supply of goods nor a supply of services.

Where it goes wrong. Students often confuse excluded supplies (Schedule III) with exempt supplies, missing the technical distinction that Schedule III activities are completely outside the scope of GST.

Authority. Schedule III, Para 4 of the CGST Act, 2017

Question 15 · 2 marks · Taxation - GST Ch 02: Supply · hard

Scenario. During Tax Year 2026-27, a registered taxpayer is evaluating statutory compliance, computation of taxable income, and eligible tax deductions in accordance with the provisions of the Income-tax Act, 2025 and applicable rules for the May 2027 examination.

A company transfers a Fixed Deposit Receipt (FDR) to another person as a collateral security for a loan. How is the transaction of transferring an FDR treated under GST?

1. It is not a supply as it is an actionable claim other than a specified actionable claim. (correct answer)
2. It is a taxable supply of goods since FDRs are movable property.
3. It is a taxable supply of service as it involves the transfer of a financial instrument.
4. It is a specified actionable claim and hence taxable.

Answer: A — It is not a supply as it is an actionable claim other than a specified actionable claim.

Explanation. Para 6 of Schedule III excludes actionable claims, other than specified actionable claims, from the definition of supply. A Fixed Deposit Receipt is an actionable claim but not a specified one (specified ones include lottery, betting, gambling, etc.). Hence, its transfer is not a supply.

Where it goes wrong. Students might assume all financial instruments are taxable services or goods, failing to recognize the specific exclusion for most actionable claims under Schedule III.

Authority. Schedule III, Para 6 of the CGST Act, 2017; Section 2(1) of the CGST Act, 2017

Question 16 · 2 marks · Taxation - GST Ch 02: Supply · hard

Scenario. During Tax Year 2026-27, a registered taxpayer is evaluating statutory compliance, computation of taxable income, and eligible tax deductions in accordance with the provisions of the Income-tax Act, 2025 and applicable rules for the May 2027 examination.

M/s Buildwell Ltd. enters into a contract for the construction of a bridge for the state government. The contract involves the supply of steel, cement, and extensive labour. How is this contract classified under GST?

1. As a supply of goods because the materials constitute the predominant value.
2. As a supply of service under the specific deeming provision for works contracts. (correct answer)
3. As a mixed supply since it involves both goods and services.
4. As neither a supply of goods nor services as it is for the government.

Answer: B — As a supply of service under the specific deeming provision for works contracts.

Explanation. A contract for the construction of a bridge involves the transfer of property in goods in the execution of a works contract. Para 6(a) of Schedule II specifically deems such works contracts to be a supply of service, regardless of the value of the materials transferred.

Where it goes wrong. Students may assess the value of goods versus services and incorrectly classify it as a composite supply or supply of goods, missing the overriding deeming rule for works contracts.

Authority. Schedule II, Para 6(a) of the CGST Act, 2017; Section 2(119) of the CGST Act, 2017

Question 17 · 2 marks · Taxation - GST Ch 02: Supply · medium

Scenario. During Tax Year 2026-27, a registered taxpayer is evaluating statutory compliance, computation of taxable income, and eligible tax deductions in accordance with the provisions of the Income-tax Act, 2025 and applicable rules for the May 2027 examination.

M/s Foodies Pvt. Ltd. operates a restaurant where it provides a buffet lunch. How is this supply of food classified under Schedule II?

1. Supply of goods, as food is a tangible item.
2. Mixed supply of goods and services.
3. Composite supply of goods.
4. Supply of service, as it involves the supply of food as part of a service. (correct answer)

Answer: D — Supply of service, as it involves the supply of food as part of a service.

Explanation. Para 6(b) of Schedule II states that the supply of food or any other article for human consumption or any drink, by way of or as part of any service, is treated as a supply of service. The service element in a restaurant setting is deemed to be the principal element.

Where it goes wrong. Students may think that because food is tangible, it should be a supply of goods, overlooking the specific deeming provision for restaurant services.

Authority. Schedule II, Para 6(b) of the CGST Act, 2017

Question 18 · 2 marks · Taxation - GST Ch 02: Supply · medium

Scenario. During Tax Year 2026-27, a registered taxpayer is evaluating statutory compliance, computation of taxable income, and eligible tax deductions in accordance with the provisions of the Income-tax Act, 2025 and applicable rules for the May 2027 examination.

Mr. Kunal, an author, grants a publishing house the temporary right to print and sell his book for a period of five years in exchange for a royalty. How is this transaction classified?

1. Supply of goods, as the book is being printed.
2. Neither supply of goods nor supply of services.
3. Supply of service, as it involves the temporary transfer of an intellectual property right. (correct answer)
4. Mixed supply of goods and services.

Answer: C — Supply of service, as it involves the temporary transfer of an intellectual property right.

Explanation. Para 5(c) of Schedule II specifically classifies the temporary transfer or permitting the use or enjoyment of any intellectual property right (IPR) as a supply of services. The permission to print and sell the book under copyright is a transfer of IPR usage.

Where it goes wrong. Students may focus on the physical book (goods) and ignore the underlying IPR transaction, which dictates the classification as a service.

Authority. Schedule II, Para 5(c) of the CGST Act, 2017

Question 19 · 2 marks · Taxation - GST Ch 02: Supply · hard

Scenario. During Tax Year 2026-27, a registered taxpayer is evaluating statutory compliance, computation of taxable income, and eligible tax deductions in accordance with the provisions of the Income-tax Act, 2025 and applicable rules for the May 2027 examination.

A luxury hotel offers a package to a corporate client that includes accommodation, complimentary breakfast, and access to a fitness centre for a single lump sum price. How is this supply taxed?

1. It is a composite supply taxed at the rate applicable to hotel accommodation, the principal supply. (correct answer)
2. It is a mixed supply taxed at the highest rate among all the components.
3. It is to be divided, and each component taxed at its respective rate.
4. It is exempt as it is a package deal.

Answer: A — It is a composite supply taxed at the rate applicable to hotel accommodation, the principal supply.

Explanation. The package provided by the hotel is a composite supply, as the services are naturally bundled in the ordinary course of business. The accommodation is the principal supply, while the breakfast and fitness centre access are ancillary. Under Section 8(a), the entire package is taxed at the rate applicable to the accommodation.

Where it goes wrong. Students may incorrectly classify this as a mixed supply due to the different elements or attempt to tax each component separately, missing the 'natural bundling' test.

Authority. Section 2(30) of the CGST Act, 2017; Section 8(a) of the CGST Act, 2017

Question 20 · 2 marks · Taxation - GST Ch 02: Supply · hard

Scenario. During Tax Year 2026-27, a registered taxpayer is evaluating statutory compliance, computation of taxable income, and eligible tax deductions in accordance with the provisions of the Income-tax Act, 2025 and applicable rules for the May 2027 examination.

A retail store sells a 'Diwali Combo' comprising a dry fruit box (taxable at 12%), a packet of chocolates (taxable at 18%), and a perfume bottle (taxable at 28%) for a single price of ₹ 5,000. The items are not naturally bundled. What is the applicable GST rate on the combo?

1. 12%
2. 28% on the entire value of ₹ 5,000. (correct answer)
3. 18% on the entire value of ₹ 5,000.
4. The items must be taxed separately at their respective rates.

Answer: B — 28% on the entire value of ₹ 5,000.

Explanation. The combo is a mixed supply under Section 2(74) because it consists of independent items sold for a single price, which are not naturally bundled. As per Section 8(b), a mixed supply is treated as a supply of that particular goods or services which attracts the highest rate of tax. Thus, the entire value is taxed at 28%.

Where it goes wrong. Students often try to proportionately apply the tax rates to the individual items in a mixed supply, which contradicts the specific provision of Section 8(b).

Authority. Section 8(b) of the CGST Act, 2017; Section 2(74) of the CGST Act, 2017