Vintage Cinemas Pvt. Ltd. (VCPL) is a leading chain of multiplexes operating in several States across India. The company has its corporate office in…

Vintage Cinemas Pvt. Ltd. (VCPL) is a leading chain of multiplexes operating in several States across India. The company has its corporate office in Mumbai, Maharashtra and is registered under GST in multiple States including Maharashtra. The company offers movie tickets, food and beverages and other entertainment-related services. The turnover of the company in the preceding financial year as per the audited financial statements was 175 crore. The company crossed the aggregate turnover of 35 crore till June in the current year. In July, VCPL opened a new multiplex in Gujarat wherein the commercial operations will commence from August 1. Due to operations in multiple States, the finance and accounts operations are handled by a centralized team at the corporate office. The same team is also responsible for filing the GST returns for all the GST registrations of the company. The company is also engaged in leasing of space to independent vendors in its food court against rental charges for the purpose of increasing the source of revenue. The company obtained a new office building in Mumbai under a rental agreement and paid an amount of 5 crore as refundable security deposit to the owner of the premises. The term of the rental agreement is 5 years. The company also dispatched advertisement material worth 35 lakh from Maharashtra to Gujarat Multiplex for the upcoming movies by way of transport through road in September. The company claimed input tax credit on such advertisement material at the time of receipt in Maharashtra. The rate of tax applicable on all inward and outward supplies is 18% IGST, 9% CGST and 9% SGST unless otherwise specified. On the basis of the facts given above, choose the most appropriate answer to Q.1 to Q.5 below –