Ganesh & Sons, a partnership firm registered under GST, is engaged in the sale of both taxable and exempt goods and services in Bhubaneswar,…

Ganesh & Sons, a partnership firm registered under GST, is engaged in the sale of both taxable and exempt goods and services in Bhubaneswar, Odisha. On 20-03-2025, it entered into a contract of providing painting services to one of its client for his office. The value of the whole contract was pre-decided at 2,00,000. The due date to complete contract was estimated to be 20-04-2025. However, due to some dispute with the client, painting service was stopped abruptly on 31-03-2025. Only 60% of work was completed upto 31-03-2025. Ganesh & Sons received a new order from Mr. Aseem of Kerala on 25-04-2025 for supply constituting both taxable and exempt goods. He sold goods amounting to 55,000 (excluding GST) out of which goods worth - 10,000 were exempt. The value of exempt goods is separately mentioned in the invoice and both goods are independent to each other. Applicable rate of IGST was 18%. He issued a single invoice in respect of both taxable and exempt supply of goods. The accountant of the firm advised the firm that the requirement of e-way bill is based on the requirement of consignment value of goods supplied. Further, the firm took on rent, a new warehouse near its factory in Bhubhaneswar for storage and dispatch of goods. The goods are being transported between the factory and new warehouse in non-motorized cart. The value of such goods transported in single trip is up to 5 lakh. Further, the rent of warehouse is 18 lakh for the initial 11 months and the same shall be revised to 21 lakh after expiry of initial 11 months. Based on the facts of the case scenario given above, choose the most appropriate answer to Q. Nos. 5 to 7 below carrying 2 marks each: