Evershine Pvt. Ltd., a GST registered supplier located in Jaipur, Rajasthan is engaged in taxable supply of packaging goods and consultancy services. It provides following details of various activities undertaken during the month of September, 2023: **(A) Details of Outward Supplies:** 1. Supply of goods of ₹18,00,000 to Vaidehi Enterprises, a registered person of Udaipur, Rajasthan. Further, received ₹50,000 from Vaidehi Enterprises towards freight charges (as agreed to deliver the goods at Vaidehi Enterprises' premises) which was not included in above value of supply. 2. Supply of goods worth ₹35,00,000 to Calc. Exim, a registered person of Prayagraj, Uttar Pradesh. Further, the amount of ₹60,000 charged separately (not included above) from Calc. Exim on account of municipal taxes levied in relation to such outward supply. 3. Supply of services to Sunshine Ltd., a registered person in Jodhpur, Rajasthan before discount worth ₹6,00,000. Further, discount of 30,000 which has been given at the time of supply of service and duly recorded in the invoice. 4. It delivered the goods worth ₹2,00,000 to Jeevan Solutions, a registered person located at Bikaner, Rajasthan on the direction of Raghu Enterprise, a registered person of Mumbai, Maharashtra and tax invoice was issued by Evershine Pvt. Ltd. to Raghu Enterprise of Mumbai, Maharashtra. **(B) Details of Inward Supplies:** 1. Purchased raw material goods worth ₹20,00,000 from PQR Ltd; a GST registered dealer, located at Kanpur, Uttar Pradesh. Goods worth ₹1,00,000 out of total purchases were not received during the month. 2. Purchased machinery for manufacturing process worth ₹2,00,000 from MPQ Pvt. Ltd., a GST registered dealer, located at Bengaluru, Karnataka. Company has claimed depreciation under Income Tax Act 1961 on full value of the machine, including the GST component. 3. Purchased truck worth ₹15,00,000 from GST registered dealer, located at Ajmer, Rajasthan for transportation of its goods. GST rate on truck is: CGST 14%, SGST 14%, IGST 28%. 4. Purchased car (having seating capacity of 7 persons) costing to ₹10,00,000 excluding GST from Mihir Automobiles Pvt. Ltd., a GST registered dealer, located at Ajmer, Rajasthan for use of its director for official purpose. GST rate on car: CGST 14%, SGST 14%, IGST 28%. 5. Purchased goods worth ₹5,00,000 from DEF Buildwell Pvt. Ltd., a registered person of Jaipur, Rajasthan for construction of an additional floor of factory building, of Evershine Pvt. Ltd. **Notes:** * Opening balance of Input tax credit as on the beginning of September 2023 - CGST ₹20,000, SGST ₹50,000 and IGST ₹75,000. * Rate of GST applicable on both inward and outward supply of goods & services: CGST 9%, SGST 9% and IGST @18%, except where otherwise provided. * (i) All the figures mentioned above are exclusive of taxes. * (ii) Subject to the information given above, conditions necessary for claiming ITC were complied with. * (iii) All inward supplies are used for taxable goods only. * (iv) Brief and suitable notes should form part of your answer. **Calculate the amount of net minimum GST payable in cash by Evershine Pvt. Ltd. for the month of September, 2023.**

Mr. Ravindra, a registered person in Bhopal, Madhya Pradesh has provided the following information regarding outward transactions made during the month of January, 2024: 1. He was appointed by recognized sports body as a chief selector of hockey team and received ₹5,00,000 as remuneration. 2. Services of pure labour contract was provided for construction of independent residential unit for ₹1,80,000. 3. He rented out his warehouse for warehousing of sugarcane and received rental income of ₹75,000. 4. Provided services to Municipal Corporation of Bhopal for slum improvement and upgradation for ₹6,50,000. 5. He has charged consideration of ₹1,25,000 against western music dance performance in an event. **You are required to compute the taxable value of supply on which GST is to be paid by Mr. Ravindra for the month of January, 2024. All the amount stated above are exclusive of GST, wherever applicable. Suitable Notes should form part of answer.**