PQR Pvt. Ltd., a company registered under GST in the State of Uttar Pradesh, manufactures products which are used in laboratories. The products are…

PQR Pvt. Ltd., a company registered under GST in the State of Uttar Pradesh, manufactures products which are used in laboratories. The products are manufactured in the company's factory located in Lucknow, Uttar Pradesh and sold in various parts of Uttar Pradesh. The company also provides intra-State repair and maintenance services for its products. The details of turnover of the company for preceding two financial years are as under: Particulars F.Y.-1 (₹) F.Y.-2 (₹) Turnover from supply of goods 75,00,000 1,02,00,000 Turnover from supply of services 7,10,000 9,25,000 Interest income from extending loans to others (not included in aforesaid turnover of services) 5,25,000 6,26,000 The company procures the service of M/s Nakul Enterprises, a Goods Transport Agency, having its place of business in Lucknow, Uttar Pradesh, for transport of goods from its factory to customers' location in April. M/s Nakul Enterprises has not exercised the option to itself pay GST on the services supplied by it. M/s Nakul Enterprises prepares a regular consignment note containing the details of consignor and consignee and other prescribed details. The services provided by M/s Nakul Enterprises are chargeable to tax @ 5%. Following details are provided by PQR Pvt. Ltd. for April-June quarter of FY-3 (current FY): S. No. Particulars Amount (₹) (i) Turnover of supply of goods 10,20,000 (ii) Turnover of supply of services 92,550 (iii) Interest income from extending deposit to others 5,000 (iv) Amount paid for services received from M/s Nakul Enterprises 50,000 (v) Raw material received from other States 5,26,000 (vi) Input services received 7,80,900 Following additional information is also provided: (1) The raw material mentioned in point (v) above received by PQR Pvt. Ltd. in April in its factory located in Lucknow, Uttar Pradesh, includes goods amounting to 2,26,000 received from M/s Suraj Enterprises on the instructions received from M/s Abhinay Enterprises. M/s Suraj Enterprises has its principal place of business in Uttar Pradesh whereas M/s Abhinay Enterprises has its principal place of business in Gujarat. (2) Vidhata Foundation, a Charitable Trust, registered under section 12AB of the Income Tax Act, 1961 has been set up by the founders of PQR Pvt. Ltd. for conducting charitable activities, in the State of Uttar Pradesh. The Trust organises sessions on yoga and spirituality in the State of Uttar Pradesh and charges participation fees for the same. The total fees collected from participants for the month of April of current FY is 2,50,000. The input services received by the Trust during the said month amount to 1,25,260. The Trust is also analysing the proposal of granting rights to PQR Pvt. Ltd. to advertise on its premises. All the above amounts are exclusive of GST. Following GST rates are applicable on the inward and outward supplies unless otherwise specified: Particulars CGST SGST IGST Outward supply 9% 9% 18% Inward supply 6% 6% 12% Based on the case scenario given above, choose the most appropriate answer to Q. nos. 1 to 5, below, carrying 2 marks each: