HHG & Co., a partnership firm (hereinafter referred as firm), is engaged in manufacturing of semiconductors located in Sanand (Gujarat). The…

HHG & Co., a partnership firm (hereinafter referred as firm), is engaged in manufacturing of semiconductors located in Sanand (Gujarat). The firm became liable for registration on 14th April 2025 as its turnover crossed 40 lakh. It applied for registration on 12th May 2025 and was granted registration certificate on 16th May 2025. HHG & Co. opted for composition levy at the time of registration. The total turnover of the firm for the quarter ending June 2025 was 112 lakh, out of which taxable supply amounted to 102 lakh and exempt supply amounted to 10 lakh. Exempt supply has been undertaken only during the month of June 2025. The turnover of the firm crossed 150 lakh on 11th July 2025. Hence, HHG & Co. opted for withdrawal from the composition scheme on the said date and opted for monthly filing of return. The firm imported following services during the month of October 2025: (a) Management consultancy services from Mr. Vijay Kapoor, a renowned lawyer in Dubai, who was an ex-employee of the firm. The value of the said service was - 2,00,000. Even though it was used in the furtherance of the business, no consideration was paid by the firm. (b) Architect services from Mr. Sunil, a partner in HHG & Co., who resides in France, for 1,50,000. The said service was paid but not used for the furtherance of the business. It also entered into a contract with VGT Ltd. of Chennai on 12th September 2025 for the supply of taxable goods worth 14 lakh. The payment for the same was received on 14th September 2025. The goods were scheduled for delivery on 27th September 2025 but were removed from the factory on 26th September 2025. On 10th October 2025, HHG & Co. supplied taxable goods in the territorial waters which is located at a distance of 11 nautical miles from the baseline of Kerala and 9 nautical miles from the baseline of Tamil Nadu to SLM Ltd., registered person in the State of Karnataka, for 8,00,000. All figures are exclusive of GST.