Pukhraj Gupta is a registered supplier of goods and services under GST in the State of Karnataka. He provided the following details of outward…

Pukhraj Gupta is a registered supplier of goods and services under GST in the State of Karnataka. He provided the following details of outward transactions belong to the financial year 2023-2024: Particulars Amount (₹) Taxable supply 1,40,00,000 Exempted Supply 3,50,000 Interest received on Unsecured loan (not included in above) 2,00,000 Transfer goods to the residence of his brother, a well-known professional. Free of cost but the open market value is 40,000 During the month of April, 2024, Pukhraj Gupta provided the following outward supplies: Particulars Amount (₹) Taxable supply of goods 4,00,000 Insurance agent service to Samta Insurance Company registered under GST 30,000 Interest received for late payment from various customers 10,000 Recovery agent service to Vipul Limited, a trader of goods 40,000 Security and housekeeping service provided to Bachpan School (upto higher secondary), an unregistered person under GST, at its Annual Day function held at Vallabh Convention centre being outside the school campus. 50,000 Particulars Amount (₹) Renting of motor vehicle designed to carry passenger provided to M Sea Limited wherein cost of fuel in included (applicable rate of tax CGST @ 2.50% and SGST 2.50%) 80,000 Received with reference to a contract of 5,00,000 for taxable supplies awarded by a public sector undertaking (PSU) registered u/s 51 of the CGST Act, 2017 in the State of Tamil Nadu, taxable supplies was made in the State of Karnataka as per instruction of the PSU. 1,50,000 Further, on 20th April, 2024, he hired Perfect Wedding Planner of Japan to plan and organize his son's wedding under a composite contract of all events of marriage. Pre-wedding program was organized at Mumbai while the marriage and reception held at Paris (France) In addition to the above, proper officer has issued an order under the CGST Act, 2017 dated 10th April, 2024 and raised a demand of 33 lakh (Tax -20 lakh, Interest -3 lakh and penalty 10 lakh) in respect of an intra-State transaction. The above amounts are related to the CGST only. Pukhraj Gupta admitted the tax demand of 5 lakh and interest demand of 2 lakh and disputed the remaining tax and interest demand and entire penalty demanded. Pukhraj Gupta wants to file an appeal before the Appellant Authority. All amounts given above are exclusive of taxes, wherever applicable. From the information given above, choose the most appropriate answer for the following Q. Nos. 10 to 15 with reference to GST law: