Abhivyakti Pvt Ltd. is engaged in the supply of food products under the brand name “Super Foods”. It has a plant at Howrah, West Bengal. It is a…

Abhivyakti Pvt Ltd. is engaged in the supply of food products under the brand name “Super Foods”. It has a plant at Howrah, West Bengal. It is a registered supplier under GST and is a monthly return filer. It has allotted residential quarters to its employees within the plant premises. The aggregate turnover of the company during the preceding financial year was - 7.50 crore. Following details are provided by the company for the month of September: Particulars Amount (₹) Sale of 'Super Foods' food products (Note 2) 60,00,000 Purchase of raw material from the market 14,00,000 Rent received from its employees for residential quarters allotted to them for residence 10,000 Electricity charges paid to West Bengal State Electricity Board 1,60,000 Security services provided by M/s Suraksha Security, Kolkata (a partnership firm registered under GST) 1,00,000 Interest on delayed payment collected from customers 3,500 Interest on fixed deposit in a bank 8,600 Payment to Kolkata Chamber of Commerce (registered under GST) towards sponsorship for Investor Summit at Kolkata 25,000 Licence fee paid to Food & Safety Standard Authority of India (FSSAI) 25,000 Legal fee paid to advocate, Mr. Dhruv Banerjee 30,000 Transportation charges paid to an unregistered goods transport operator for transportation of raw material from mandi to factory 40,000 Transportation charges paid to a local truck owner (not a GTA) for transportation of finished products from factory to distributors 50,000 Following additional information has also been provided by the company: (1) Abhivyakti Pvt Ltd. procured the service of transportation of goods from M/s Techno Enterprises, a goods transport agency, having its places of business in Kolkata, Orissa and Assam. M/s Techno Enterprises is registered in all these States with same PAN. Abhivyakti Pvt Ltd. transported its food products to different customers located within Kolkata through M/s Techno Enterprises in the month of October. M/s Techno Enterprises prepared a consignment note containing the details of consignor and consignee, value of consignment, vehicle number, details of party paying the taxes etc. (2) Out of the total sales, food products worth - 3,50,000 (10,000 kg) were supplied to Department of School Education, Govt. of West Bengal for further supply to affected families during flood in the State. A price-linked subsidy of 10 per kg was received from Govt. of West Bengal for the said supply which has not been considered in the total sales of 60,00,000. (3) The company had awarded a maintenance contract to Supreme Power Ltd., Delhi on 10 th June, for repair of central air conditioner unit installed in the factory, for 60,000 with a completion period of 30 days. The maintenance work was completed on 8 th July. However, due to some dispute regarding quality of work, invoice was issued by Supreme Power Ltd. only on 5 th September and payment was released on 15 th September. (4) The proper officer levied on the company a penalty of 5,000 for wrongful utilization of ITC of 5,000. (5) The company had deposited the tax liability for the month of August amounting to 3,30,730 on 28 th September. Note- All the above amounts are exclusive of GST, wherever applicable, unless specified otherwise. Based on the facts of the case scenario given above, choose the most appropriate answer to Q. Nos. 1 to 6 below, carrying 2 marks each: