(a) DEF Pvt. Ltd., a registered supplier of goods and services in Pune, Maharashtra, has furnished the following details for the month of January,…

(i) Computation of output tax liability of DEF Pvt. Ltd. for January, 2024 Particulars Value (₹) CGST @ 9% (₹) SGST @ 9% (₹) IGST @ 18% (₹) Output tax payable Intra-State supply of taxable goods 1 5,00,000 45,000 45,000 Consideration for non-performance of contract [Being 'liquidated damages', they are not the consideration for tolerating the non-performance of the contract. Hence, not a supply] 2,00,000 - - Service of booking of flight tickets 2 [Taxable since service of booking of air tickets is being provided here. Only the service of transportation of passengers in economy class embarking from Bagdogra is exempt. Further, the place of supply of services made to a registered person is the location of such person, viz. Delhi in given case. Thus, same is inter-State supply.] 20,000 3,600 Selling of Pune unit as going concern to H Ltd. [Services by way of transfer of a going concern is exempt.] 10,00,000 - - - Service in relation to business exhibition in Dubai [Services by an organiser to any person in respect of a business exhibition held outside India is exempt.] 5,00,000 - - -- Inter-State supply of service 3 10,00,000 1,80,000 Total output tax liability 45,000 45,000 1,83,600 1 Intra-State supply of taxable goods has been logically considered as outward supply in the above solution. 2 It has been assumed that entire - 20,000 represents the service fee/convenience fee charged by DEF Pvt. Ltd. 3 Inter-State supply of service has been logically considered as outward supply in the above solution. (ii) Computation of input tax credit available to DEF Pvt. Ltd. for January, 2024 Particulars Value (₹) CGST @ 9% (₹) SGST @ 9% (₹) IGST @ 18% (₹) Opening balance 25,000 25,000 30,000 Issue of debit note for post delivery service [ITC on debit notes issued in a financial year can be availed any time till 30 th November of the succeeding financial year or the date of filing of the relevant annual return, whichever is earlier, irrespective of the date of original invoice/ supply. Further, place of supply being Pune in given case, same is inter-State supply.] 25,000 4,500 Receipt of intra-State services [ITC on services used in the course or furtherance of business is allowed.] 6,00,000 54,000 54,000 Purchase of confectionery items [ITC on food or beverages is specifically disallowed unless the same is used for making outward taxable supply of the same category or as an element of the taxable composite or mixed supply.] 1,00,000 - - -- Total 79,000 79,000 34,500 Note: In the above solution, the words, "DEL Pvt. Ltd." be read as "DEF Pvt. Ltd." in Sr. no. 6 of the Question.