Vidhyut Corporation Ltd. is a Public Sector Undertaking (PSU) engaged in the business of generation of electricity from conventional &…

Vidhyut Corporation Ltd. is a Public Sector Undertaking (PSU) engaged in the business of generation of electricity from conventional & non-conventional sources. The Government of India holds 75% equity in the said company & balance equity is held by institutional and domestic investors. The company has taken separate registration under GST in each State where it has business operations. The company has its head office (HO) in Delhi & its power plants are located in the States of Bihar, Odisha & Chhattisgarh. Following transactions were carried out by the company during the month of February: Particulars Delhi H.O. (₹) Bihar plant (₹) Odisha plant (₹) Chhattisgarh plant (₹) Sale of electrical energy to DISCOM 2,50,00,000 3,50,00,000 4,50,00,000 Bank interest received on saving bank account & fixed deposit 18,00,000 3,00,000 5,00,000 8,00,000 House rent recovered from the employees for residential accommodation provided to them 55,000 30,000 25,000 40,000 Rent collected from bank, ATM, post office & shops located in office premises 48,000 15,000 12,000 16,000 Sale of metal scrap (covered under Chapter 72) (excluding TCS @ 1% as per the Income-tax Act, 1961) - 85,000 65,000 45,000 to Birla Scrappers, unregistered under GST Other Income 2,50,000 - - 45,000 In addition to above information, following transactions were also carried out during the month of February: A supply order for stationery items was awarded by Delhi H.O. to M/s Stationery Mart, New Delhi for 3,36,000 (including GST @ 12%) in January. The vendor supplied stationery items worth - 44,800 (including GST @ 12%) & issued the tax invoice in February. Delhi H.O. had made the payment of the said bill in February by crediting the vendor's account for that amount on the same date in its books. The remaining amount was paid in April on supply of balance items.Odisha plant purchased office furniture for 2,80,000 during February from an unregistered dealer. Rate of GST on said furniture item is 18%.A Board meeting for raising term loan for project expansion was held in February. The Delhi H.O. paid - 20,000 each as sitting fee to 4 independent directors (all registered under GST) who attended the meeting. Further, it paid - 80,000 to one of these directors, who had rented the office building to Delhi H.O.For safety & security of its H.O. & power plants, the company engaged private security as well as CISF (Central Industrial Security Force). Following payments were made in February, in respect of said services: Particulars Delhi H.O. (₹) Bihar plant (₹) Odisha plant (₹) Chhattisgarh plant (₹) CISF 10,00,000 (paid on 7 th February) 8,00,000 (paid on 15 th February) 14,00,000 (paid on 5 th February) ABS Security Services Pvt. Ltd. 5,00,000 (paid on 11 th February) - - - The Bihar plant purchased a machinery in February from M/s Sahoo Enterprises, Patna (not registered under GST) for 86,000. Full payment was made in February. Rate of GST on the said machinery is 18%. All the amounts mentioned above are excluding GST, wherever applicable (unless otherwise specified). Based on the facts of the case scenario given above, choose the most appropriate answer to Q. Nos. 6 to 11 below: