Case Scenario-III Sandeep, a registered person in Pune, Maharashtra, is engaged in the business of providing training services to various registered and unregistered persons. During the month of October, 2024, he conducted training camps at different cities in Uttar Pradesh for general public and received ₹3,45,000 from such camps. He was hired by Arihant Pharma Limited, registered in Goa, to provide training to its employees for total consideration of ₹2,25,000. The training was given to 20 employees at Mumbai, Maharashtra. Sandeep also gave his residential property in Mumbai to Arihant Pharma Limited for the stay of employees who joined the training. ₹ 10,000 per person was additionally charged by Sandeep for period of stay of 30 days. Sandeep hired a bus from Ravi (Registered in Maharashtra) at ₹50,000 for 30 days to transport trainees. The bus has enough seating capacity to transport 20 trainees. Cost of fuel is included in the consideration paid to Ravi. Sandeep also received security services from Protect You Security Limited for ₹35,000. All the amounts given above are exclusive of tax, wherever applicable. Rates of GST are 9%, 9% and 18% for CGST/SGST/IGST respectively. Subject to the information given above, all other conditions for availing ITC are complied with. Based on the above information, choose the most appropriate answer for the questions 9 to 11:
Sub-questions (3)
Amount of inter-state outward supply on which Sandeep shall pay tax is:
(A) ₹4,25,000
(B) ₹5,70,000
(C) ₹7,70,000
(D) 3,45,000
Amount on which Sandeep is required to pay tax under RCM is:
(A) ₹0
(B) 35,000
(C) ₹50,000
(D) ₹85,000
Total tax payable in cash (including RCM) by Sandeep is:
(A) 1,38,600
(B) 1,02,600
(C) 1,23,300
(D) ₹87,300