(a) DEF Pvt. Ltd., a registered supplier of goods and services in Pune, Maharashtra, has furnished the following details for the month of January, 2024. The turnover of DEF Pvt. Ltd. was ₹3.2 crores in last financial year. Sr. No. Particulars Amount (₹) 1. Intra State supply of taxable goods 5,00,000 2. F Ltd. of Mumbai (unregistered) had promised to DEF Pvt. Ltd. in Oct 23 to complete contract within 3 months, but they were not able to complete committed contract, so DEF Pvt. Ltd. received consideration for non-performance of contract on time as decided by pre written agreement. 2,00,000 3. DEF Pvt. Ltd. had provided service of booking of flight tickets for employee of H Enterprise (registered in Delhi) in the economy class from Bagdogra (West Bengal) to Pune Maharashtra. 20,000 4. DEF Pvt. had purchased goods worth ₹5,00,000 from R Ltd. (registered in Gujarat) on 15.03.2023. Now R Ltd. issued debit note on 15.01.2024 for post delivery service to DEF Pvt. Ltd. as per part of terms of sales. 25,000 5. DEF Pvt. Ltd. had sold one of its unit in Pune as a going concern (with all goods and unexecuted orders) to H Ltd. (registered in New Delhi) 10,00,000 6. DEL Pvt. had provided service to Mr. Y (registered in Punjab) to organise business exhibition in Dubai. 5,00,000 7. Inter-State supply of service 10,00,000 8. Amount towards receipt of intra State services 6,00,000 9. Purchase of confectionery items which are to be used to supply free of cost to customers in a customer meet organised by DEF Pvt. Ltd. 1,00,000 Opening balance of Input Tax credit at the beginning of Jan 2024: - CGST: ₹25,000 - SGST: ₹25,000 - IGST: ₹30,000 Additional Information: (1) Rates of CGST, SGST and IGST are 9%, 9% and 18% respectively unless otherwise mentioned. (2) Both inward and outward supplies are exclusive of taxes, wherever applicable. (3) All the conditions necessary for availing the ITC have been fulfilled. From the information given above, compute the output tax liability and input tax credit available to DEF Pvt. Ltd., for the month of January, 2024. Make suitable assumptions wherever required.

(b) ABC Infra, is a partnership firm registered under GST. It furnishes the following details about services provided during the month of February 2024: Sr. No. Particulars Amount (₹) (i) Consideration received from neighbouring Housing Cooperative Society as ABC Infra agrees to install effluent plant for treatment of wastewater even though is no legal requirement to do so. 5,50,000 (ii) Consideration received from distribution of passes for cricket match organized as firm's annual event. Total 500 passes have been distributed. 2,42,500 (iii) Services given of booking air tickets in economy class for flight between Mumbai to Manipur. 1,20,000 (iv) Services given for construction of buildings to State Government in relation to function entrusted to Municipality under article 243W of the Constitution. Construction material used of ₹2,79,375 is included in the given figure. 8,20,000 All supplies mentioned above are intra-State supplies. GST rates for CGST, SGST, IGST are 9%, 9%, 18% respectively. Compute the GST payable by the ABC Infra for the month of February, 2024.