Bella Petroleum Limited is engaged in the business of refining and marketing of petroleum products. It has one refinery each in the States of Tamil…

Bella Petroleum Limited is engaged in the business of refining and marketing of petroleum products. It has one refinery each in the States of Tamil Nadu, West Bengal & Maharashtra and numerous administrative and marketing offices spread across the country. The company has separate marketing cum administrative offices for every major State and common administrative cum marketing offices for a group of small States e.g., all north-eastern States are covered under one marketing cum administrative office. The company also blends lubricants in its blending plants located in the States of Maharashtra and Tamil Nadu. As a policy, all the places of business of the company in a State are registered under GST under one registration. Imported crude is used as input in the refinery and following major products are extracted after refining process: Products chargeable to GST on forward charge basis (Group A) Products not chargeable to GST (Group B) Base oil (An input for blending lubricants) Petrol Furnace oil Diesel Bitumen (Used for road construction) Air turbine fuel LPG (Domestic and Industrial) Base oils are further sent to blending plants where they are blended with additives to produce lubricants. The company provides the following particulars for States of Tamil Nadu, Maharashtra and West Bengal for the month of January: (Amount in thousands) Particulars Tamil Nadu (₹) Maharashtra (₹) West Bengal (₹) Value of supply inclusive of all taxes/duties (Group B products) 1,650 3,400 1,575 Value of supply (Group A products) before all taxes/duties 100 200 20 Excise duty leviable on supply of Group B products 500 1,000 110 VAT on supply of Group B products 250 600 65 Tax paid on inputs and input services procured at the blending plant 5 6 0 Tax paid on spares procured at the refinery (Spares are booked in revenue account) 3 8 0 Tax paid on inputs and input services procured at the marketing cum administrative office 2 3 1 Tax paid on capital asset procured at the blending plant 0 5 0 Tax paid on capital asset procured at the refinery 12 0 0 Due to sudden fire in the store-room of the refinery located in Maharashtra on 28 th February, the entire quantity of spares procured in the month of February itself, gets destroyed. Assume that all of the Group A products are chargeable to GST @ 18% (including both CGST and SGST or IGST, as the case may be). The opening balance of input tax credit of Bella Petroleum Limited for the relevant tax period is nil. Subject to the information given above, assume that all the other conditions necessary for availing ITC have been fulfilled. Further, there is no other inward or outward supply transaction for Bella Petroleum Limited in January and February apart from the aforementioned transactions. Based on the facts of the case scenario given above, choose the most appropriate answer to Q. Nos. 7 to 11 below: