Dhairya Limited, India, a registered supplier under GST in the State of Kerala, is engaged in supplying goods and services. Dhairya Inc., San…

Dhairya Limited, India, a registered supplier under GST in the State of Kerala, is engaged in supplying goods and services. Dhairya Inc., San Francisco, USA, is a subsidiary of Dhairya Limited, India and is engaged in supply of information technology services to customers in USA. Dhairya Limited, India has undertaken following transactions during the month of April: Particulars Amount (₹) Supplied large paper rolls to Ford Mount School, Bengaluru (Karnataka), for printing of question papers. As directed by the school, Dhairya Limited delivered the paper rolls at a printing press located in Trivandrum, Kerala. 15,00,000 Bond amount recovered from the outgoing Managing Director (residing in Kerala) of Dhairya Limited since he had left the employment before contracted period. 2,50,000 Supplied steel sheets in the territorial waters* to Dhruvank Builders. *Located at a distance of 12 nautical miles from the baseline of Kerala and 15 nautical miles from the baseline of Tamil Nadu. 6,00,000 Received an advance for future supplies of goods from a customer based in Kerala 2,10,000 Received an advance for future supplies of services from a customer based in Kerala 4,90,000 Computer (used for business purpose & on which no ITC has been taken yet) given free of cost to unrelated person based in Kerala [Purchased 2 years' back at a price of 1,12,100 (including GST). Open market value is 75,000.] Nil Dhairya Limited provided the following additional information for the month of April: (i) The company paid the sitting fee of 6,00,000 to an independent director, based at Cochin, Kerala, for attending meetings. (ii) Room charges of 2,25,000 were paid to Hillwoods Hotel located in Mumbai, Maharashtra for stay of the CEO of the company on a business trip. (iii) The company availed the services of an Arbitral Tribunal in Cochin, Kerala to settle a business dispute and paid - 7,00,000. (iv) Salary of 15,00,000 was paid to employees on payroll. (v) The company purchased a new machinery from a dealer based in Cochin, Kerala for 12,00,000. Depreciation has been claimed under the Income-tax Act, 1961 on the same including on all applicable taxes. In the month of May, Dhairya Limited sent a team of 25 employees to San Francisco for receiving the training in emerging information technologies. The training was given by Dhairya Inc., USA, at its office located in San Francisco. The expenses related to such training were paid by Dhairya Limited to Dhairya Inc., USA. Further, Dhoom Events Ltd., an event management company, located and registered at Karnataka, had organized a cultural event in the month of May for Dhairya Limited, in Dubai. Dhariya Limited paid a sum of 10,00,000 to Dhoom Events Ltd. for the same. Notes (A) Rates of CGST, SGST and IGST are 9%, 9% and 18% respectively for both inward and outward supply of goods and services, wherever applicable. (B) All the amounts given above are exclusive of taxes, wherever applicable. (C) The opening balance of input tax credit for the relevant tax periods of Dhairya Limited, India is Nil. (D) Assume that there is no other outward or inward transaction apart from aforesaid transactions, in the months of April and May. Based on the facts of the case scenario given above, choose the most appropriate answer to Q. Nos. 1 to 6 below:-