M/s Jose & Co. (Firm) is a partnership firm registered under GST regular scheme in the State of Kerala. Firm is an original equipment…

M/s Jose & Co. (Firm) is a partnership firm registered under GST regular scheme in the State of Kerala. Firm is an original equipment manufacturer of motor pumps and engaged in supply of related goods and services all over India and having its agents network also. During the month of August 2024, the firm made following outward transactions: (i) Supplied moulds and dies owned by it to unrelated component manufacturers free of cost; market value of the same was - 65,000. (ii) Provided free training on e-invoice and e-way bill to all its agents free of cost; value of such training was - 1,00,000. Provided the following services during the month of September 2024, and received payment subject to deduction of GST TDS, as applicable: (a) Water supply services provided to Kerala Water Resources Management Board, a Government Authority in which 85% of control was held by Kerala Government; total consideration was - 2,50,000 (b) Composite supply of goods and services provided to Kerala Government, in respect of an activity entrusted to a municipality under Article 243W of the Constitution, in which value of service constituted 25% of the value of said composite supply; total consideration was - 3,00,000 (c) Conducted training program for rain water harvesting for a consideration of 4,00,000. This service was provided to Central Government and 76% of the total expenditure of this program was borne by the Central Government. During the month of October 2024, the firm made a supply to its related concern valued under invoice at 5,00,000; whereas the market value was - 8,00,000 and the recipient was eligible for full ITC. Value of like kind of supply was - 7,00,000. Recipient intended to consume the supply for production purposes. The firm entered into a contract for service of 100 pump motors on 15.11.2024 for an amount of 5,00,000. Deadline for completing the contract was 15.01.2025. However, due to some misunderstanding the contract was terminated on 20.12.2024 when only 50% of the work was completed. The firm received a show-cause notice under section 74A of the CGST Act, 2017 on 31.01.2025 for short payment tax due to clerical error. IGST demanded in the said notice was - 20,000. Since the owner was hospitalized, the payment for demand was made belatedly on 25.03.2025 for tax and interest, but before any order was passed. All the amounts given above are exclusive of taxes wherever applicable. All the supply referred above is intra-State unless specified otherwise. Based on the information given above, choose the correct and most appropriate answer to Questions Nos. 10 to 15 below: