Mr. Arpit is a registered supplier in Ahmedabad (Gujarat) under GST law. He provides the following information pertaining to various outward…

Mr. Arpit is a registered supplier in Ahmedabad (Gujarat) under GST law. He provides the following information pertaining to various outward supplies made by him during the month of March: S. No. Particulars Amount (₹) (i) Shyamji Vayapar Chamber of Commerce organized a business summit. Fiama Pvt. Ltd., manufacturer of readymade garments, sponsored the summit and paid sponsorship fee of 1,80,000 to Shyamji Vayapar Chamber of Commerce. Mr. Arpit, an independent director of Fiama Private Ltd., provided the services to the company in relation to this in the capacity of director and Fiama Pvt. Ltd. paid - 40,000 to him as remuneration. 40,000 (ii) Supply of railway equipments by way of transportation by a vessel from one place in India to another. 1,20,000 (iii) Services by way of storage/warehousing of processed tea used for beverage as green tea. 70,000 (iv) Health care services by his clinical establishment of providing rooms having room charges - 3,100 per day to a person receiving health care services. 3,00,000 (v) Services of a guest house, for lodging purposes, having value of supply of a unit of accommodation 800 per day. 72,000 All above amounts are exclusive of GST. All the supplies are intra-State supply and assume the rate of taxes are IGST @ 18% and CGST & SGST @ 9% each. From the above information, compute the GST liability of each item separately, on which tax to be paid by Mr. Arpit for the month of March. Correct provision of law should form the part of your answer.