PMC Ltd. has its manufacturing unit in the State of Rajasthan. Further, it has ancillary units in the State of Madhya Pradesh and Gujarat and is…

PMC Ltd. has its manufacturing unit in the State of Rajasthan. Further, it has ancillary units in the State of Madhya Pradesh and Gujarat and is registered in each of these States. Moreover, PMC Ltd. owns and operates a hotel in Udaipur, Rajasthan. In addition to the aforesaid, PMC Ltd. owns a commercial space which is rented out to a registered person at the monthly rent of 50,000. The maintenance of the premises is the responsibility of PMC Ltd. In pursuance of the same, during the month of April, PMC Ltd. incurred certain expenses on the purchase of maintenance related materials. The said expenses are recoverable from the tenant alongwith the invoice issued for rent. The rate of tax applicable on the material used for maintenance was 5%. During the year, PMC Ltd. agreed to provide the hotel to Mr. X for a business conference to be held at Udaipur. Mr. X is an unregistered person residing in Maharashtra. In addition to the aforesaid transactions, PMC Ltd. spent an amount of 5 lakh on the procurement of certain goods which were distributed as part of the corporate social responsibility [CSR] expenditure required under the provisions of the Companies Act, 2013. All amounts are exclusive of GST, wherever applicable. The rate of GST on all inward and outward supplies is 18%, unless otherwise mentioned. Assume that there is no other outward or inward transaction apart from aforesaid transactions. Based on the facts of the case scenario given above, choose the most appropriate answer to Q. Nos. 1 to 3 below:-