Sterling Professionals, a proprietary firm registered under GST, is engaged in providing various services under one roof. The firm provides the…

(a) Computation of GST liability of Sterling Professionals for the month of March S. No. Particulars CGST (₹) SGST (₹) 1. Loading, unloading, packing and warehousing of potato chips [Loading, unloading, packing and warehousing of agricultural produce is exempt. However, potato chips is not an agricultural produce.] 1,350 [15,000 x 9%] 1,350 [15,000 x 9%] 2. Fees paid for yoga camp [Services provided by a charitable trust registered under section 12AB of the Income-tax Act by way of advancement of yoga are exempt.] -- -- 3. Interest received on fixed deposits [Services of extending fixed deposits in so far as the consideration is represented by way of interest are exempt.] -- -- 4. Professional services provided to foreign diplomatic mission located in India [Not exempt.] 4,500 [50,000 x 9%] 4,500 [50,000 x 9%] 5. Recovery agent services provided to Truevalue Finance Ltd., an NBFC [Since such services are being provided to an NBFC, tax on the same is payable by recipient - Truevalue Finance Ltd. - under reverse charge [RCM].] -- -- 6. Security services provided to Zenith Ltd., a registered person [Since such services are being provided by a non-body corporate to a registered person, tax on the same is payable by recipient - Zenith Ltd. - under reverse charge [RCM].] -- -- 7. Receipts from Nirvana Ltd. for organizing a business exhibition held outside India [Services by an organiser to any person in respect of a business exhibition held outside India.] -- -- 8. Renting of motor vehicle service [Since services of renting of motor vehicle including cost of fuel with tax payable @ 2.5% CGST/SGST is being provided by a non-body corporate to a body corporate, tax on the same is payable by recipient - NPS Ltd. - under reverse charge [RCM].] -- --