Boult Limited, a supplier of water purifiers, is a company registered with the jurisdictional GST authorities at its principal place of business in…

Boult Limited, a supplier of water purifiers, is a company registered with the jurisdictional GST authorities at its principal place of business in Mumbai, Maharashtra. Boult Limited has approached MMT India LLP, a Mumbai based event management company registered under GST in the State of Maharashtra, to undertake following activities in relation to organization of an event to be held on July 21 – 22 in Udaipur, Rajasthan for its employees: a. Arrangement of accommodation services for its employees in a hotel in Udaipur, Rajasthan b. Arrangement of souvenirs to be distributed to its employees attending the event Boult Limited has agreed to pay a fixed sum of 3,00,00,000 exclusive of GST (Rates of tax are: CGST - 9%, SGST - 9% and IGST - 18%) for the aforesaid services provided by MMT India LLP. An amount of 50,00,000 is paid to MMT India LLP as advance at the time of agreement on June 25. Balance amount is payable on July 21 upon issuance of invoice by MMT India LLP and invoice is duly issued for the full amount in the month of July. MMT India LLP has entered into an agreement with Comfort Hotels, a hotel based in Udaipur, for the aforesaid event to be organized for employees of Boult Limited. Comfort Hotels has agreed to provide the services to MMT India LLP which includes accommodation and other ancillary services for the aforesaid event at an agreed amount of 1,50,00,000 exclusive of GST (Rates of tax are: CGST - 14%, SGST - 14% and IGST - 28%). The consideration is payable by MMT India LLP to Comfort Hotels at the time of check in of guests on July 21. Further, MMT India LLP has also entered into an agreement with Unique Gift Shop, a well-known gift shop based in Udaipur, Rajasthan for purchase of souvenirs for the employees of Boult Limited. It was agreed that souvenirs would be purchased by MMT India LLP from Unique Gift Shop at a consideration of 20,00,000 exclusive of GST (Rates of tax are: CGST - 9%, SGST - 9% and IGST - 18%) and Unique Gift Shop would deliver them at the event location, i.e. Comfort Hotels, Udaipur. The aforesaid amount includes the cost of packaging the souvenirs (20, 000) and cost of delivering the same (50, 000) at the location. The entire consideration is payable by MMT India LLP to Unique Gift Shop at the time of delivery of souvenirs on July 21. In the month of August, Boult Limited gifts each of its employees (total – 150 employees) a water purifier in terms of their employment contract. The total open market value of such water purifiers is 52.50 lakh exclusive of GST (Rates of tax are: CGST - 9%, SGST - 9% and IGST - 18%). All water purifiers bear the same cost. Boult Limited and MMT India LLP are not registered under GST in the State of Rajasthan. There is no other taxable supply or taxable procurement apart from Comfort Hotels and Unique Gift Shop as mentioned above in the month of July for MMT India LLP. The opening balance of input tax credit of both Boult Limited and MMT India LLP for the relevant tax periods is nil. All the above amounts are exclusive of GST, wherever applicable.