Himadri started providing a bouquet of goods and services in the month of April of the current financial year under the regular scheme in the State…

Himadri started providing a bouquet of goods and services in the month of April of the current financial year under the regular scheme in the State of Telangana and obtained voluntary registration under GST before starting the business. In the month of April, she availed the services of construction of a godown for the business from her brother-in-law who was financially dependent on him. She also availed professional consultancy services in April for her business from her son who is a well settled Chartered Accountant in Telangana. Himadri did not pay any consideration for both these services as both of them were her relative/ family member respectively. In April, she supplied 1,000 packages to Natraj Traders each consisting of a pen holder, a pen and a pencil box at a single price of 150. Rates of GST for pen holder, pen and pencil box are 5%, 12% and 18% respectively. She received following payments during the month of May: earned - 1,60,000 by providing services as business facilitator to YYZ Bank with respect to accounts in its urban area branchearned - 50,000 by providing services by way of renting of residential dwelling for use as a boutique to Supriya, an unregistered person.received - 70,000 for supply of manpower for cleanliness of roads, public places, architect services, etc., not involving any supply of goods, to Municipality. Himadri made supply of taxable Product A during June, details of which are as follows- Basic price of Product A before TCS under Income-tax Act, 1961- 45,000Tax collected at source under Income-tax Act, 1961 - 2,500 She received a subsidy of 55,000 from Habitat Foundation Pvt. Ltd. for usage of green energy and the subsidy was linked to the units of green energy and not the aforesaid product. Himadri provides the following information regarding receipt of inward supplies during July- purchased buses (seating capacity of 24 persons) for transportation of her employees from their residence to office and back. Depreciation is claimed on the GST component under the Income tax Act, 1961.purchased a truck having GST component of 1,50,000 for transportation of finished goods. No depreciation claimed on the GST component under the Income tax Act, 1961.availed outdoor catering services for a marketing event organised for her prospective customers. All the amounts given above are exclusive of taxes, wherever applicable. Further, all the supplies referred above are intra-State supplies unless specified otherwise. Conditions necessary for claiming input tax credit (ITC) have been fulfilled subject to the information given above. The opening balance of input tax credit for the relevant tax period of Himadri is Nil. Based on the facts of the case scenario given above, choose the most appropriate answer to Q. Nos. 1 to 6 below:-