Vaibhav Auto Components Ltd. ("the Company") is engaged in the manufacture of automobile components as well as repairing service. It also provides…

Vaibhav Auto Components Ltd. ("the Company") is engaged in the manufacture of automobile components as well as repairing service. It also provides annual maintenance contract (AMC) services for industrial machinery. The Company's Head Office is located and registered in Delhi (registered as Input Service Distributor (ISD) also in Delhi). It has branch offices in Pune, Maharashtra (with an AMC services division) and in Bhopal, M.P and a service centre in Nagpur, Maharashtra. - all separately registered under GST. The company's aggregate turnover for preceding financial year was ₹ 7.80 crore. Its aggregate turnover was always below ₹5 crore in all other financial years since 2017-18. The following transactions were undertaken by the Pune branch Office during the month of March: 1. The Pune Branch Office sold finished automobile components worth ₹40,00,000 (taxable value) to a dealer registered in Nashik, Maharashtra. Invoices for this supply were generated without uploading them on the Invoice Registration Portal (IRP) since the Company's accountant believed e-invoicing does not apply to the company. For transporting above finished components, it availed the services of a Goods Transport Agency (GTA), Sharma Roadlines, unregistered under GST, paying a freight of ₹ 1,20,000. 2. The Pune Branch Office purchased a motor car (seating capacity 5 persons) worth ₹18,00,000 (taxable value) for use by its Sales Manager for visiting dealers' offices and client sites. IGST paid on this purchase was ₹ 3,24,000. 3. The Pune Branch Office purchased a delivery van (seating capacity 2 persons, used exclusively for transportation of its finished goods to dealers) worth ₹9,00,000. IGST paid was 1,62,000. 4. The Pune Branch Office entered into a contract with the Public Works Department (PWD), a Department of the Maharashtra State Government, for supply of components, for a total contract value of ₹3,50,000 (out of which value of exempt supply is ₹2,00,000). Entire payment is made by PWD in March only. The Bhopal Branch had, two years earlier, obtained an Advance Ruling from the Maharashtra Authority for Advance Ruling (AAR), holding that a particular accessory sold along with its automobile components qualifies as a "part" of the automobile component and is taxable accordingly and not as an independently classifiable accessory attracting a different rate. In March, the Pune Branch sold an identical accessory as a standalone item to a customer in Pune and relying on the ruling obtained by the Bhopal Branch, classified it in the same manner. Moreover, in the month of April, Delhi Head Office received legal services from a firm of advocates based in Delhi, in connection with a corporate litigation matter that pertained to the operations of the Pune Branch Office, Bhopal Branch Office and Nagpur Service Centre. The fees charged was ₹ 5,00,000 (subject to CGST ₹ 45,000 and SGST ₹ 45,000). Delhi HO accordingly issued a self-invoice and payment voucher and discharged under reverse charge. Notes: 1. Total turnover of the branches and service centre (excluding tax, if any) for the preceding financial year are as follows: Particular Turnover (₹) Turnover of Pune Branch Office 10,00,000 Turnover of Bhopal Branch Office 5,00,000 Total Turnover of Nagpur Service Centre 30,00,000 Based on the facts of the case scenario given above, choose the most appropriate answer to Q. Nos 7 to 12 each: