Mr. Arun, a registered person, is del-credere agent (DCA) of Udhay Limited and AST Limited. Mr. Arun reported following transactions for the month of October 2024: (i) Sale of Goods of Udhay Limited in DCA Capacity for ₹4,50,000 (Invoices are issued in the name of Udhay Limited) (ii) Sale of Goods of AST Limited in DCA Capacity for ₹2,20,000 (Invoices are issued by Mr. Arun in his own name) (iii) To both the principals he has given guarantee for the realization of payments from customers and to fulfil it, he extends short-term transaction-based loan to the customer and charged interest for the same. Interest earned from customers of Udhay Limited *45,000 Interest earned from customer of AST Limited 22,000 The value of supply of goods to customers on which tax will be paid by Mr. Arun is and value of exempt supply is