Dev Enterprises is the supplier of water coolers. Dev Enterprises supplied water coolers to an unrelated party, Vimal Traders for consideration of…

Dev Enterprises is the supplier of water coolers. Dev Enterprises supplied water coolers to an unrelated party, Vimal Traders for consideration of ₹2,95,000 (inclusive of GST @ 18%). Vimal Traders also gave some materials to Dev Enterprises [valuing ₹10,000 (exclusive of GST)] as an additional consideration for such supply. At the same time, Dev Enterprises has supplied the same goods to another unrelated person at price of ₹2,97,360 (inclusive of GST@18%).