Solstice Apparels Pvt. Ltd. is a garment manufacturer with its Head Office in Chennai, Tamil Nadu, a manufacturing unit in Tirupur, Tamil Nadu, and…

Solstice Apparels Pvt. Ltd. is a garment manufacturer with its Head Office in Chennai, Tamil Nadu, a manufacturing unit in Tirupur, Tamil Nadu, and another unit in Bengaluru, Karnataka (registered separately under GST). Aggregate turnover of Solstice Apparels in the preceding financial year was ₹8 crore. Turnover of Bengaluru unit was ₹10 lakh in preceding financial year. Details of transactions for the month of December are as follows (all figures exclusive of GST unless otherwise stated): (A) Outward supplies (i) Supplied garments to retail stores through "TrendBazaar," an e-commerce operator. Gross value of inter-State supplies made through TrendBazaar during the month to Sudhakar Garments was ₹12,40,000, out of which goods worth ₹40,000 were returned by Sudhakar Garments during the same month. (ii) Supplied garments worth ₹5,00,000 to the Municipal Corporation of Chennai (Tamil Nadu) under a single contract. (B) Inward supplies (i) Availed works contract service for construction of a new factory shed (a civil structure); GST paid thereon ₹1,80,000. (ii) Availed works contract service for repair and maintenance of existing plant and machinery already capitalised in its books; GST paid thereon ₹90,000. (iii) Received services of a Goods Transport Agency (GTA), registered in Tamil Nadu, worth ₹3,00,000, for transport of raw material. The GTA has exercised the option to pay tax under forward charge for the financial year and has charged GST @5% in its invoice. Note - All the amounts given hereunder are exclusive of GST.