Manohar & Sons is a registered person under GST in Ahmedabad, Gujarat. Its aggregate turnover in the preceding financial year was - 6.5 crore.…

Manohar & Sons is a registered person under GST in Ahmedabad, Gujarat. Its aggregate turnover in the preceding financial year was - 6.5 crore. Manohar & Sons provides supply of various types of services and goods. Following details have been provided for the transactions undertaken in the month of June 2025: Sr. No. Particulars (i) Provided services of accommodation to 15 students studying in Ahmedabad University. Charging 19000 per person per month for contract period from 1 st April to 30 th June 2025. (ii) Goods received from a person registered under composition scheme for 1,25,000. (iii) Provided restaurant services amounting to 2,50,000. Restaurant is situated inside a hotel which is not covered under 'specified premises' and restaurant services are taxable @ 5% without the benefit of ITC. (iv) Provided services of transportation of goods by own trucks, registered as GTA to Department of Central Government who has taken registration u/s 51 of the CGST Act, 2017 for an amount of 2,35,000. (v) Paid - 80,000 for purchase of aluminum scrap from Mr. Rammohan, an unregistered person. (vi) Received legal services from Ramjas & Co. LLP, for an on-going court matter on a fee amounting to 2,50,000. (vii) Supply of copper scrap to Raj Industries, a registered person under GST for amount of 4,66,690, inclusive of tax. (viii) Inward supply of goods for providing restaurant services mentioned in point (iii) for 1,20,000. Notes: As a GTA operator, Manohar & Sons has not exercised the option of paying GST under forward charge.Where location of supplier and location of recipient has not been mentioned, consider it as intra-State supply.Aluminum scrap in point (v) and copper scrap in point (vii) falls under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act, 1975.Manohar & Sons missed out furnishing details of one invoice at the time of filing GSTR-1 for the month of May 2025 on 9 th June 2025. They are willing to file GSTR-1A to add the invoice in the particulars already declared in GSTR-1.All figures are exclusive of GST except otherwise mentioned.Amounts to be rounded off to nearest rupee, wherever required.All inward supplies used for providing taxable supplies only except otherwise mentioned.All the conditions necessary for availing input tax credit have been complied with. Tax rates applicable are given below: Particulars CGST SGST IGST Restaurant services from specified premises 9% 9% 18% Restaurant services from other than specified premises (without the benefit of ITC) 2.5% 2.5% 5% Goods and services other than above 9% 9% 18% Based on the information provided in the case scenario given above, choose the correct or most appropriate answer for Question Nos. 4 to 9 below: