Super Lever Limited is engaged in manufacturing of taxable electronic goods. Its retail showroom located in Mumbai as well as two manufacturing…

Super Lever Limited is engaged in manufacturing of taxable electronic goods. Its retail showroom located in Mumbai as well as two manufacturing units located in Mumbai and Nagpur are registered under same GSTIN under GST in the State of Maharashtra. The company has a manufacturing unit in Bangalore, registered under GST in the State of Karnataka and another retail showroom located in Ahmedabad, registered under GST in the State of Gujarat. The company has provided the following details with regard for the month of October: S. No. Particulars Retail Showroom at Mumbai Mumbai unit Nagpur unit (i) Sale of taxable goods 6,50,000 12,50,000 13,50,000 (ii) Purchase of taxable raw material 12,70,000 11,80,000 (iii) Payment made for security 1,50,000 1,10,000 (iv) Interest received on fixed deposits with a nationalised bank 1,08,000 (v) Sale of securities [Such securities were purchased for 2,75,000] 4,50,000 (vi) Sale of agricultural land in the vicinity of the manufacturing plant [Stamp duty was paid on 1,85,00,000] 1,85,00,000 (vii) Sale of old factory building which was not used anymore [Stamp duty was paid on 75,00,000] 90,00,000 Following additional information is provided by the company: In case of Mumbai unit, payment for security services for the month of October has been made to Safe and Secure Solutions Pvt. Limited, a company not registered under GST. For Nagpur unit, the payment for security services for the month of October has been made to Vigilante Solutions, a partnership firm registered under GST.October being Diwali month, the Retail Showroom at Mumbai has sold combo packs of food processors and electric irons at a discounted rate to boost its sales. Each combo pack has been sold at a price of 6,000. Out of the total sales of Retail Showroom reported in table above, 1,50,000 is on account of such combo packs. For this purpose, electric irons were specially procured by the Retail Showroom from the market since the company does not manufacture the same. Few electric irons have been sold individually as well. Total sales of such electric irons is 36,000, which is included in the sales reported in table above.Nagpur unit issued credit notes for 1,80,000 to its buyers in the month of November towards discount on account of making timely payment. The buyers were aware of such discount at the time of sale in October. All the buyers reversed the proportionate input tax credit on receiving the discount except one buyer who received credit note for 23,000. Nagpur unit reported sales (taxable goods) of 16,00,000 in the month of November.Further, in the month of December, Mumbai unit received - 3,15,000 as interest on delayed payment of sale consideration from its buyers (GST is separately recovered on same, if applicable). The interest pertains to the sale made in the month of October. Mumbai unit reported sales (taxable goods) of 12,00,000 in the month of December.Stock valued at 7,30,000 was transferred from Mumbai unit to Nagpur unit on October 16. Further, stock valued at 6,80,000 was also transferred from Bangalore unit to Retail Showroom at Ahmedabad on October 22. The same was billed to Ahmedabad Retail Showroom at 5,00,000.On October 23, a truck carrying finished goods of the Mumbai unit was intercepted by the proper officer. The proper officer was of the view that the e-way bill was not prepared in accordance with the provisions of the GST law. The truck along with the goods was seized by the proper officer under section 129. The seizure order was passed on October 23 and the same was communicated to Mumbai unit on October 24. For this case scenario, the applicable rate of GST on electric irons procured from the market is 18% and all other remaining goods is 12%. All the amounts mentioned in the case scenario are exclusive of taxes, wherever applicable. Based on the facts of the case scenario given above, choose the most appropriate answer to Q. Nos. 1 to 6 below: