Vision Weave Private Limited manufactures taxable textile products. It has two manufacturing units in Kanpur and Agra – both in Uttar Pradesh, a…

Vision Weave Private Limited manufactures taxable textile products. It has two manufacturing units in Kanpur and Agra – both in Uttar Pradesh, a manufacturing unit in Punjab, a retail showroom in Lucknow (Uttar Pradesh) and another retail showroom in Delhi. The company has the policy of obtaining single registration for all places of business located in a State. The company has provided the following details with regard for the month of January: S. No. Particulars Retail Showroom at Lucknow Kanpur unit Agra 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 personnel services 1,50,000 1,10,000 (iv) Freight paid to Fleet Wave Cargo, an unregistered Goods Transport Agency 35,000 40,000 (v) Freight paid to horse cart puller for intra-city transport of goods 5,000 - - (vi) Loading & unloading charges paid to labourer - 4,000 2,500 (vii) Payment to Swift Ride Services Pvt. Ltd. towards rentals of four Innova cars (air conditioned) hired for senior officers of the manufacturing units - 38,000 35,000 (viii) Rent paid to Lucknow Municipal Corporation for the Retail Showroom 3,20,000 - - (ix) Interest received on fixed deposits with a nationalized bank - - 1,08,000 (x) Fees paid to the State Government for certification relating to safety of workers. Such certification is a statutory requirement for manufacturers of textile products. 15,000 15,000 (xi) Sale of securities [Such securities were purchased for 10,50,000.] - 12,00,000 - (xii) Sale of agricultural land in the vicinity of the manufacturing plant [Stamp duty was paid on 2,20,00,000.] - - 2,05,00,000 (xiii) Sale of old factory building which was not used anymore [Stamp duty was paid on 81,00,000.] 96,00,000 - Following additional information is provided by the company: In case of Kanpur unit, payment for security services for the month of January has been made to Guardian Shield Security Pvt. Limited, a company not registered under GST. For Agra unit, the payment for security services for the month of January has been made to Peace Keeper Security Solutions, a partnership firm registered under GST.Fleet Wave Cargo has issued the invoice for goods transportation services on January 05, on Kanpur unit and Agra unit. While Kanpur unit made the payment on January 27, Agra unit made the payment on March 28. Tax invoices are issued by Kanpur unit and Agra unit for goods transportation services on February 01 and January 29 respectively.Stock valued at 7,30,000 was transferred from Kanpur unit to Agra unit on January 16. Further, stock valued at 6,80,000 was also transferred from Punjab unit to Retail Showroom at Delhi on January 22. The same was billed to Delhi Retail Showroom at 5,00,000. All the amounts mentioned in the case scenario are exclusive of taxes, wherever applicable. Agra manufacturing unit and Retail showroom located in Delhi are eligible for full ITC.