Mahadev Housing Society (MHS) is registered under GST in Lucknow, Uttar Pradesh. The society has in all 200 flats and 20 shops as under Block Type…

Mahadev Housing Society (MHS) is registered under GST in Lucknow, Uttar Pradesh. The society has in all 200 flats and 20 shops as under Block Type Units (nos.) A 3 BHK Flats 50 B 4 BHK Flats 50 C 3 BHK Flats 50 D 4 BHK Flats 50 E Shops 10 F Shops 10 The society received/paid the following amounts in the month of January, 2025: S. No. Particulars Amount for each unit of a 3BHK flat (₹) Amount for each unit of a 4BHK flat (₹) 1 Maintenance charges collected (including property tax 1,000 for a 3BHK flat and - 1,500 for a 4BHK flat collected on behalf of the Municipal Corporation) 8,000 10,000 Additional information: (i) Maintenance charges collected from each shop is 7,000 during the month. (ii) Interest 75,000 received on fixed deposit with a nationalized bank. (iii) 4 generators each costing - 1,00,000 were purchased from a registered supplier for power backup of the blocks, of which 2 were installed for 3BHK blocks and 2 for 4BHK blocks. The amount capitalised in the books but no depreciation charged. (iv) Pipes and other sanitary fittings costing - 25,000 were purchased for Block A from a registered supplier and debited in the Profit and Loss account. (v) 3 members own 2 units (flats) each of the 3BHK type. (vi) All inward and outward supplies are Intra-State supplies. (vii) Ignore the effect of common credit, if any. Assume that all conditions necessary for claiming Input Tax Credit (ITC) were complied with and not claimed any depreciation on any assets. All the figures given are exclusive of GST wherever applicable. Assume rate of CGST @ 9%, SGST @ 9% and IGST @ 18% on all inward and outward supplies wherever applicable. Based on the facts of the case scenario given above, choose the most appropriate answer for the following question no. 9 to 11: