RSM Private Limited, registered under GST in the State of Maharashtra, is engaged in manufacturing of goods which are used for further production in…

RSM Private Limited, registered under GST in the State of Maharashtra, is engaged in manufacturing of goods which are used for further production in automobile industry. The company sends some semi-finished inputs to job workers, M/s Ganga Enterprises and M/s Kaveri Enterprises, for necessary processing. The processed goods are sent back by the job workers to the company where they are used for manufacturing the finished products. M/s Ganga Enterprises has its place of business in Maharashtra. M/s Kaveri Enterprises has its place of business in the State of Madhya Pradesh viz. 35 km away from the place of business of RSM Private Limited. The company imports some raw material and stores the same for few months in the warehouse operated by M/s Mahakal Enterprises in the State of Tamil Nadu. Later on, it is transported to the company's factory in Maharashtra. M/s Mahakal Enterprises is not registered under GST. The aggregate turnover of M/s Mahakal Enterprises in the current financial year till date is 18,25,000. The company maintains all the records, documents and books of accounts at its place of business in Maharashtra. Following are the relevant details of RSM Private Limited for the month of August. Particulars Amount (₹) Total turnover 36,00,000 Total inputs received during the month 21,12,000 Total input services received during the month 8,99,000 Goods sent to M/s Ganga Enterprises during the month for job work purpose by motor vehicle 75,000 Goods sent to M/s Kaveri Enterprises during the month for job work purpose by motor vehicle 46,800 Note: All aforementioned amounts are exclusive of GST, wherever applicable. RSM Private Limited procures the service of M/s Velocity Enterprises, a goods transport agency, having its places of business in Maharashtra, Gujarat and Kerela. M/s Velocity Enterprises is registered in all these States with same PAN. RSM Private Limited transports its finished goods to different customers located within Maharashtra through M/s Velocity Enterprises. M/s Velocity Enterprises prepares a consignment note containing the details of consignor and consignee, value of consignment, vehicle number, details of party paying the taxes etc. Based on the facts of the case scenario given above, choose the most appropriate answer to Q. Nos. 10 to 13 below, carrying 2 marks each: