Mr. Dhinal Patel is registered under GST regular scheme in Delhi. He is engaged in supply of various goods as well as services across the country…

Mr. Dhinal Patel is registered under GST regular scheme in Delhi. He is engaged in supply of various goods as well as services across the country and having its agents network also. During the month of August, Mr. Dhinal Patel made following outward transactions: (i) He gifted a watch, worth - 50,000 to Mr. Sudipta Banerjee, an employee. No other gift was presented to Mr. Sudipta during the year. (ii) He 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. He provided the following services during the month of September wherein he received payment of full contract value subject to deduction of TDS under GST law, as applicable: (a) Supplied printed books and printed post cards to a West Delhi Post Office [Out of total contract value of 9,72,000, contract value for supply of books (exempt from GST) is 7,00,000 and for supply of printed post cards (taxable under GST) is 2,72,000]. (b) Supplied service of maintenance of street-lights in Municipal area of East Delhi* [The maintenance contract entered into with the Municipal Corporation of Delhi also involves replacement of defunct lights and other spares. However, the value of supply of goods is not more than 25% of the value of composite supply]. Contract value is 3,50,000. *an activity in relation to any function entrusted to a Municipality under article 243W of the Constitution (c) Supplied service of interior decoration of Andhra Bhawan located in Delhi. Service contract of value of 12,39,000 is entered into with the Government of Andhra Pradesh (registered only in Andhra Pradesh). All above values are inclusive of GST, wherever applicable. Mr. Dhinal rents out a commercial building owned by him to Bharat for the month of October, for which he charges a rent of 19,50,000. Mr. Dhinal pays the maintenance charges of 1,00,000 (for the October month) as charged by the local society. These charges have been reimbursed to him by Bharat. Also, Mr. Dhinal has paid municipal tax of 2,85,000 which he has not charged from Bharat. Mr. Dhinal entered into a contract for supply of service with Saurashtra Associates on 1st June. He commenced the provision of service on 5th June and completed the provision of service on 10th October. Invoice is issued on 20th October. He received the payment by cheque on 15th October and entered it in his books the same day. Amount was credited in his bank account on 18th October. In the meantime, rate of GST applicable on said services was changed from 12% to 18% on 16th October. During the month of December, Mr. Dhinal hired the services of Sun Ltd., an event management company registered in Delhi, for organising two events, one in Bengaluru, Karnataka and another event in Japan. Note: Assume that all the days covered in the above case are working days. All the supplies referred above are 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: