Nirvana Technologies Ltd., Coimbatore, Tamil Nadu, (hereinafter referred as Nirvana) exclusively manufactures and sells product ‘Z’ which is exempt…

Nirvana Technologies Ltd., Coimbatore, Tamil Nadu, (hereinafter referred as Nirvana) exclusively manufactures and sells product ‘Z’ which is exempt from GST vide notifications issued under relevant GST legislations. The company sells product ‘Z' only within Tamil Nadu and is not registered under GST. Further, all the inward supplies of Nirvana are taxable under forward charge. The turnover of Nirvana in the previous year was 55 lakh. The company expects the sales to grow by 20% in the current year. Owing to the growing demand for the product, Nirvana decided to increase its production capacity and purchased additional machinery for manufacturing 'Z' on 1st April. The purchase price of such capital goods was 20 lakh exclusive of GST @ 18%. However, effective from 1st August, exemption available on 'Z' was withdrawn by the Central Government and GST @ 12% was imposed thereon. The turnover of the company for the first quarter ended on 30th June was 50 lakh. In October, it plans to launch a new taxable product 'Y'. It enters into a contract with Shine Ltd., an advertising company, located and registered in Gurugram, Haryana, to arrange the display of an advertisement of Nirvana's newly launched product 'Y' on a hoarding placed at any prominent location in Bengaluru, Karnataka for initial 3 months of the launch of the product. Shine Ltd., in turn, enters into a contract with the owner of Seaside Hotel located and registered in Bengaluru, Karnataka for display of the advertisement on a hoarding placed in the lawn of the hotel. Based on the facts of the case scenario given above, choose the most appropriate answer to Q. Nos. 10 to 12 below: